Section 149 of Customs Act is an additional remedy for amendment of Bill of Entry: Kerala HC

Travancore Cocotuft Private Limited Vs Deputy Commissioner (Customs) (Kerala High Court) Kerala High Court held that Section 149 of the Customs Act is an additional remedy available to the person who seek amendment of the Bill of Entry. Thus, modification of the assessment order can be either under section 128 or under other relevant provisions of the Act i.e. Section 149. Facts- The petitioner is engaged in the business of manufacture and export of mats, mattings, other floor coverings of coir and other textile materials. The petitioner is a registered dealer under the CGST/IGST Act and Rules...