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2017 (2) TMI 1345 - AT - CustomsAmendment of Bill of Entry - whether amendment in the Bill of Entry, was permissible under Section 149 of the Customs Act, 1962 on the basis of documents/certificate of origin issued with retrospective effect, vide N/N. 187/2009-Cus. (N.T.), dated 31-12-2009? - Held that: - the issue involved herein is no longer res integra, under the similar facts and circumstances in the case of Samsung India Electronics Pvt. Ltd. [2016 (10) TMI 726 - CESTAT ALLAHABAD], where it was held that the ld. Commissioner (Appeals) have erred in rejecting the appeal and it is clear case of failure on his part to exercise jurisdiction. Amendment in bill of entry upheld - appeal dismissed - decided against Revenue.
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