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2007 (6) TMI 329 - CESTAT, CHENNAI
Refund - Import - Re-assessment - Amendment to Bill of Entry - Held that: - Section 149 provides for amendment of Bills of Entry even after the clearance of goods provided the amendment is made on the basis of documents that were in existence at the time the goods were cleared. It is open to the assessee to approach the department for re-assessment of the impugned Bills of Entry in accordance with law - appeal allowed subject to test of unjust enrichment.