CESTAT remanded case back to proper officer | Section 149 | Customs Act, 1962

Lenovo India Private Limited Vs Commissioner of Customs (CESTAT Chennai) Hon‟ble High Court of Madras in the case of M/s. Hewlett Packard Enterprise India Pvt. Ltd. v. Joint Commissioner of Customs & ors. reported in 2020 (10) T.M.I. 970 – Madras High Court has held that the proviso to Section 149 contemplates an opportunity to be extended to an assessee to produce such documents that were in existence at the stipulated time that would serve to establish the error, if any, in the Bill-of-Entry. For this reason, the rejection of the plea for amendment under Section 149 ibid. by the comm...