Application for amendment of Bills of Entry by Importers for Mistake Correction and Passing of Re-assessment Order based on Modification is Valid: CESTAT [Read Order]

Application - Application for amendment - Application for amendment of Bills of Entry - Bills of Entry - Importers - taxscan

The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that filing application for amendment of the Bills of Entry for correction of an inadvertent mistake or error and consequential passing of orders for re-assessment based on modification/ amendment carried out was legal and valid and the importers are entitled to…

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