Order rejecting refund of excess CVD not sustained as amendment of bill of entry is allowed mode of modifying assessment

Drive India Enterprises Solutions Limited Vs Commissioner of Customs (Import) (CESTAT Mumbai) CESTAT Mumbai held that order rejecting refund of excess CVD [Countervailing duty] paid on import of mobile handsets not sustainable since amendment of bill of entry under section 149 of the Customs Act is allowed mode of modifying assessment. Facts- The appellants is engaged in providing freight, logistics, warehousing and other related services. They had imported mobile handsets through Air Cargo Complex, Sahar, Mumbai during January, 2015 to March, 2015 in eight consignments for which they had fil...