Importer can amend Bills of Entry on the basis of documents in existence at the time the goods been cleared/deposited

Abaris Healthcare Pvt. Ltd. Vs C.C. Ahmedabad (CESTAT Ahmedabad) In the case on hand, from the material on records, we could see that apparently, there was an error, on the part of the CHA who inadvertently mentioned Notification No. 12/2012- Customs and accordingly discharged 5% customs duty., whereas, the benefit of Notification No. 46/2011 was available to the Appellant. Section 154 and 149 of the Customs Act, 1962, postulates the intention of the legislature, and any correction could be made. As per above Sections, an importer has a right to make amendments in the Bills of Entry covering i...