Customs Act: Section 149 cannot be used to circumvent appellate process

Valeo India Pvt Ltd Vs Commissioner of customs (CESTAT Chennai) The case of Valeo India Pvt Ltd vs Commissioner of Customs, adjudicated by the CESTAT Chennai, revolves around the classification and subsequent amendment of Customs Tariff Heading (CTH) in Bills of Entry (BE) for imported goods. The dispute primarily concerns the authority and procedure for revising the CTH after goods have been cleared from Customs control, impacting the assessment of customs duties. Background and Dispute: Valeo India Pvt Ltd, the appellant, sought to amend the CTH declared in their previously filed Bills of En...