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1983 (3) TMI 173 - CEGAT, NEW DELHIExtract: .......have taken steps to have it corrected at the proper time when the goods were still available for verification by Customs. Section 149 of the Customs Act, 1962, bars amendment of the Bill of Entry after the goods have gone out of Customs charge. The Bill of Entry as on record belies the claim of the appellants. 5. Accordingly, we reject this appeal.
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