Refund to be granted as order amending Bill of Entry had attained finality

Principal Commissioner of Customs Vs Lava International Limited (CESTAT Delhi) CESTAT Delhi held that that refund has to be granted to the respondent as the order for amendment in the Bills of Entry had attained finality. Facts- M/s Lava International Limited (the respondent Importer) imported mobile phones with standard accessories for home consumption. Accordingly, 447 Bills of Entry were filed during the period May to July, 2014. These Bills of Entry were self-assessed u/s. 17 classifying the goods under CTH 85171290 of the First schedule to the Customs Tariff Act, 1975. Additional Customs ...