Bill of Entry amendment for claiming benefit of duty exemption certificate after clearance of goods allowed

Commissioner of Customs Vs Industrial Foams Pvt. Ltd. (CESTAT Allahabad)

CESTAT Allahabad held that amendment of bill of entry under section 149 of the Customs Act, 1962 for claiming benefit of duty exemption certificate received after clearance of goods allowed. Accordingly, appeal of revenue dismissed.

Facts- Respondent had vide his application dated 15.11.2021 asked for the duty exemption certificate in respect of the future import to be made by him from Ministry of Environment and Forest. After making such request he imported the impugned goods and filed

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