This case involves the rejection of an amendment u/s 149 of the Customs Act, 1962. The appellant sought...

This case involves the rejection of an amendment u/s 149 of the Customs Act, 1962. The appellant sought to amend the bills of entry, citing the insertion of Explanation to Rule 96(10) of CGST Rules vide N/N.16/2020, which allowed the option to pay or not pay certain duties. The Commissioner (Appeals) rejected the amendment, stating that the appellant did not submit a DRI letter requesting consideration of appeals for willing importers. The CESTAT set aside the order and remanded the case, directing both parties to provide particulars of cases where similar amendments were allowed, to enable a consistent and uniform conclusion by the Adjudicating Authority. The key issues pertain to the admissibility of the amendment u/s 149, the applicability of the CGST Rules explanation, and the need for a uniform approach in similar cases. .....

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