Court Allows Amendment of Bills of Entry to Correct GSTIN Errors u/s 149 of Customs Act, 1944.

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....Amendment of bills of entry (b/e) - Section 149 of the Customs Act, 1944 - Change of GST Numbers of unit located in different location - The petitioner succeeds and must be permitted to place all records on material that it has in its possession to prove its plea in regard to the erroneous mention of the GSTIN numbers in the b/e. - HC....