Limitation period is to be calculated from date of amendment when Bill of Entry is amended

Principal Commissioner of Customs Vs Lava International Limited (CESTAT Delhi) CESTAT Delhi held that in case of amendment in Bill of Entry, period of limitation should be counted from the date of amendment and not from the date of assessment of Bill of Entry. Facts- M/s Lava International Limited (respondent) imported mobile phones during February 2014 to July 2014 classifying them in the Bills of Entry under Customs Tariff Item 8517 12 90. The respondent also imported parts and accessories of mobile phones during the said period. Additional duty of customs leviable u/s. 3(1) of the Tariff Ac...