https://www.taxtmi.com/highlights?id=97042 Applications for amendment of bills of entry under Section 149 and claims for refund under the Customs Act require fresh adjudication: the tribunal held that rejection of refund claims was unsustainable where appellants had self-assessed and cleared goods under RMS without consideration of exemption eligibility, and remitted matters to the adjudicating authority to consider amendment applications and entitlement to exemptions/concessional duty under Notification No.25/2002-Cus (as amended), Notification No.08/2004-Cus, and specified 2012 notifications for BCD, CVD and SAD, and to reassess refund claims after such amendments. en-us Fri, 20 Feb 2026 12:34:20 +0530 Fri, 20 Feb 2026 12:34:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=97042 Applications for amendment of bills of entry under Section 149 and claims for refund under the Customs Act require fresh adjudication: the tribunal held that rejection of refund claims was unsustainable where appellants had self-assessed and cleared goods under RMS without consideration of exemption eligibility, and remitted matters to the adjudicating authority to consider amendment applications and entitlement to exemptions/concessional duty under Notification No.25/2002-Cus (as amended), Notification No.08/2004-Cus, and specified 2012 notifications for BCD, CVD and SAD, and to reassess refund claims after such amendments. Highlights Customs Fri, 20 Feb 2026 12:34:20 +0530 https://www.taxtmi.com/highlights?id=97042