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2010 (2) TMI 448 - HC - CustomsBill of entry - Amendment to bill of entry - Goods had been cleared to home consumption, hence section 149 of Custom Act, 1962 cannot be applied unless the specific conditions mentioned therein satisfied. Original authority rejected amendment on the ground that same would entail re-quantification of duty. Held that - impugned order does not indicate why the officer ought to have exercised his discretion u/s 149. decision of appellate tribunal is devoid of reason. Appeal allowed. Respondent permitted to apply for rectification of clerical and arithmetical error under section 154.
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