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2016 (11) TMI 224 - AT - CustomsRejection of request for Amendment/replacement of licences - Section 149 of the Customs Act, 1962 - amendment sought after demand notice - Held that: - it is not in dispute that the documents namely licences on the basis of which the benefit has been claimed existed prior to the assessment. In these circumstances, Section 149 of the Customs Act is clearly applicable - replacement of licence allowed - appeal dismissed - decided against Revenue.
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