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Bill of Entry Amendment Before Final Assessment Valid u/s 149 of Customs Act
Case Law Details
- Case Name
- Indian Farmers Fertiliser Co Operative Ltd Vs C.C. Kandla (CESTAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Ahmedabad
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Indian Farmers Fertiliser Co Operative Ltd Vs C.C. Kandla (CESTAT Ahmedabad)
Introduction: The case of Indian Farmers Fertiliser Co Operative Ltd Vs C.C. Kandla, adjudicated by CESTAT Ahmedabad, concerns the validity of amendments to a bill of entry under Section 149 of the Customs Act before final assessment. This article provides a detailed analysis of the case, including the arguments presented by both parties and the tribunal’s decision.
Detailed Analysis: Indian Farmers Fertiliser Co-operative (IFFCO) imported Di-Ammonium Phosphate (DAP), with a portion capsizing during transfer. Th...
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