Customs Exemption Claim Upheld: Section 149 Enables Retroactive Amendment of Import Entry Benefits Under Notification 30/2004-CE

CESTAT allowed appellant's appeal, affirming entitlement to Notification No.30/2004-CE benefits for imports prior to 17.07.2015. Despite not challenging original Bills of Entry, the tribunal recognized the appellant's right to amendment under Section 149 of the Customs Act, 1962. The decision aligned with precedential rulings, particularly referencing ITC Ltd. case, which established that assessment modifications are permissible. The tribunal specifically noted that non-challenge to original assessments does not preclude subsequent notification benefits, especially where exemption conditions are substantively met. .....

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