Amendment of bill of entry – refund of excess duty - There was a ...
Assessee's Freight Bill Error Corrected: Section 149 Invoked to Amend Bill of Entry and Refund Excess Duty Paid.
September 3, 2013
Case Laws Customs AT
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
View Source