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2017 (12) TMI 782 - AT - CustomsAmendment of bill of entry - Time limitation - refund of excess duty paid by mistake - Held that: - I have perused the invoice which is on record as well as the previous Bill of Entry wherein the identical product was cleared under actual price whereas in the present case, the price was wrongly quoted, as a result of which excess duty was paid - the Revenue has wrongly rejected the application on the ground of delay whereas the delay has been properly explained and moreover no time limit is prescribed under Section 149 For seeking amendment in the Bill of Entry - appeal allowed - decided in favor of appellant.
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