Customs Bill of Entry Amendment Permitted Under Section 149 When Supporting Documentary Evidence Exists at Clearance Time

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....CESTAT allowed the appeal, holding that the proviso to Section 149 permits amendment of a Bill of Entry after goods clearance when supported by documentary evidence existing at the time of clearance. The tribunal referenced Bombay HC's interpretation of Supreme Court's ITC decision, clarifying that order modification can occur under various provisions of the Customs Act, including Sections 128, 149, and 154. The commissioner's rejection of re-assessment was deemed unjustified, as clerical errors in invoice particulars can be rectified through proper legal mechanisms without prohibiting refund claims.....