Section 149 of Customs Act allows amendment in Bill of Entry without a strict time limit

Sony India Pvt. Ltd. Vs Union of India (Telangana High Court)

Introduction: In a landmark judgment, the Telangana High Court has ruled in favor of Sony India Pvt. Ltd. against the Union of India, addressing a crucial aspect of the Customs Act related to the amendment of the Bill of Entry under Section 149. This case highlights the rights of importers to seek amendment for correctly determining duty leviable in accordance with the law.

Detailed Analysis: So

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