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2019 (3) TMI 252 - CESTAT BANGALOREAmendment of documents u/s 149 of the Customs Act, 1962 - non-application of mind - principles of natural justice - Held that:- From the impugned order, it appears that the Commissioner of Customs has not applied his mind and has conducted a denovo adjudication. It appears that the Commissioner of Customs is bent upon harassing the appellant by not accepting his request for amendment of the Bill of Entry under Section 149 of the Customs Act in spite of the fact that he has the power to amend the same. The impugned order is not sustainable in law at all and is set aside with a direction to the Commissioner of Customs to amend the Bill of Entry as per the request of the appellant and release the goods in order to avoid demurrage and damage to the goods - Appeal allowed - decided in favor of appellant.
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