Amendment on Bill of Entry u/s 149 of Customs Act made before Final Assessment of Imported Goods is Valid: CESTAT [Read Order]

The CESTAT held that the amendment to the bill of entry under section 149 of the Customs Act, 1962 made before the final assessment of imported goods is valid
CESTAT Ahmedabad - Bill of Entry Amendment - Final Assessment Imported Goods - taxscan

The Ahmedabad bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) amendment on the bill of entry under section 149 of the Customs Act, 1962 made before the final assessment of imported goods is valid. Indian Farmer Fertilizer Cooperative ( IFFCO ),( “the Appellant” ) is engaged in the import of…

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