https://www.taxtmi.com/caselaws?id=795493 Section 149 permits amendment of a bill of entry where supporting documentary evidence existed before final assessment and clearance for home consumption. Removal of imported goods under provisional assessment is distinguished from clearance for home consumption, which follows final assessment and the proper officer's clearance order. Where imported goods sank before final assessment and a police report recorded the loss at that time, the stated analysis supports amendment of the bill of entry and consequential refund. en-us Fri, 10 Jul 2026 00:00:00 +0530 Thu, 23 Jul 2026 08:42:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795493 Section 149 permits amendment of a bill of entry where supporting documentary evidence existed before final assessment and clearance for home consumption. Removal of imported goods under provisional assessment is distinguished from clearance for home consumption, which follows final assessment and the proper officer's clearance order. Where imported goods sank before final assessment and a police report recorded the loss at that time, the stated analysis supports amendment of the bill of entry and consequential refund. Case-Laws Customs Fri, 10 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795493