Rejecting request for amendment of BOE without awaiting outcome of DRI investigation not justified

Bharti Airtel Ltd Vs Principal Commissioner of Customs (CESTAT Bangalore) CESTAT Bangalore held that rejecting request for amendment of declared value in bill of entry (BOE) without awaiting outcome of DRI investigation not justified. Accordingly, order set aside and matter remanded back to adjudication authority. Facts- The appellant had imported Telecom equipment from overseas supplier and as per the purchase order placed by the appellant, the unit price of the goods is 6299 USD and appellant placed order for 10 units. However, the appellant contends that at the time of supply, the overseas ...