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2017 (3) TMI 402 - AT - CustomsAmendment to bill of entry to claim exemption Benefit of N/N. 94/1996-Cus dated 16th December 1996 - re-imported goods - the respondent applied for refund of this amount as they claimed to be eligible for the benefit of ‘nil’ rate of duty - Revenue took the stand that, in the absence of a challenge to the assessment, refund application cannot be entertained - Held that: - It is seen from section 149 of the Customs Act, 1962 that amendment of a document can be accorded on the discretion of the ‘proper officer’. In this particular dispute, the first appellate authority has effectively directed the lower authority to consider amendment of the bill of entry. This was an option that was always available to the respondent - It is only upon re-assessment, if allowed by the lower authority, that any consequential benefit would arise - appeal dismissed - decided against appellant.
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