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Case Law Details

Case Name : Surya Roshni Ltd. Vs Commissioner of Customs (CESTAT Mumbai)
Appeal Number : Customs Appeal No. 86762 of 2021
Date of Judgement/Order : 25/02/2022
Related Assessment Year :
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Surya Roshni Ltd. Vs Commissioner of Customs (CESTAT Mumbai)

CESTAT held that Section 149 of the Customs Act, 1962 provides for making amendment to the Bill of Entry. As per the same, the Bill of Entry could have been modified by the Revenue authorities to correct the clerical error made by the appellant und

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