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2021 (6) TMI 859 - AT - CustomsRe-assessment/amendment of its Bills-of-Entry - Section 149 of the Customs Act, 1962 - correct classification of Laptops - HELD THAT:- Any amendment/re-assessment has to be in terms of Section 149 of the Customs Act, 1962 and by the Proper Officer. Hence, it serves no purpose if the case is remanded to the Commissioner (Appeals) since it is the Proper Officer who could call for any documents and then exercise his discretion to order amendment or reject, subject to the provisions of Section 149 ibid. Therefore, the matter is remanded to the file of the Adjudicating Authority/Proper Officer to verify the claim of the appellant strictly in terms of Section 149 ibid. and thereafter, pass an appropriate speaking order after giving reasonable opportunities to the appellant. All the contentions are left open.
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