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2009 (5) TMI 671 - CESTAT, CHENNAIExtract: .......wer authorities may be directed to entertain such an application. We observe that the appellants have an option to seek amendment of the subject Bill of Entry in terms of Section 149 of the Customs Act and direct that the proper officer of customs shall consider the same and dispose it in accordance with law. (Dictated and pronounced in open Court)
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