https://www.taxtmi.com/article/detailed?id=17295 Section 149 permits post-clearance amendment of a Bill of Entry only on documentary evidence that existed at the time of clearance, while Section 17 governs consequential reassessment of duty. A subsequent adjudication and DRC-03 payment may support a BOE-wise request but do not automatically satisfy the contemporaneous-evidence requirement or create an ITC document. Import IGST credit requires prescribed import documentation under Rule 36(1)(d), and Rule 36(3) may independently bar credit where the demand was confirmed for fraud, wilful misstatement, or suppression of facts. en-us Thu, 27 Aug 2026 08:31:17 +0530 Thu, 27 Aug 2026 08:31:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17295 Section 149 permits post-clearance amendment of a Bill of Entry only on documentary evidence that existed at the time of clearance, while Section 17 governs consequential reassessment of duty. A subsequent adjudication and DRC-03 payment may support a BOE-wise request but do not automatically satisfy the contemporaneous-evidence requirement or create an ITC document. Import IGST credit requires prescribed import documentation under Rule 36(1)(d), and Rule 36(3) may independently bar credit where the demand was confirmed for fraud, wilful misstatement, or suppression of facts. Articles Customs - Import - Export - SEZ Thu, 27 Aug 2026 08:31:17 +0530 https://www.taxtmi.com/article/detailed?id=17295