Amending Bill of Entry for CVD Exemption Impermissible Without Re-assessment

Commissioner of Customs (Port) Vs Krish Fabrics India Pvt. Ltd. (CESTAT Kolkata) Amending Bill of Entry for CVD exemption after several years of import impermissible unless Bill of Entry re-assessed Facts- The appellants imported different varieties of fabric. They did not claim CVD exemption in terms of Notification No.30/2004-CX dated 09.07.2004. Subsequently, the appellant vide letter dated 16.07.2021 applied for amendment of the said Bills of Entry under section 149 of the Customs Act, in order to avail the benefit of the aforesaid Notification. The request of the appellants for amendment ...