Assessee's Freight Bill Error Corrected: Section 149 Invoked to Amend Bill of Entry and Refund Excess Duty Paid.

Amendment of bill of entry – refund of excess duty - There was a genuine error committed by the assessee in not filing the freight bill at the time of filing of the Bill of Entry - here was enough justification for the proper officer to exercise the power u/s 149 - AT .....

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