THE COMMISSIONER OF CUSTOMS (APPEAL) VS CERAMIC TABLEWARE PVT. LTD.
- न्यायालय
- Rajasthan High Court
- पीठ
- Jaipur
- तारीख
- 3 फ़र॰ 2026
- उद्धरण / मामला संख्या
- CUSTA / 7 / 2024
सार
Petitioner sought setting aside of CESTAT order allowing amendment of Bill of Entry u/Sec.149 of the Customs Act. HELD- Sec.149 allows amendment if based on documentary evidence existing at time of clearance, there is no restriction that error must be disclosed suo motu. Even if detected during search, amendment is permissible. Provision aims at proper assessment and discretion must be exercised reasonably, CESTAT order upheld. Appeal dismissed and pending applications disposed of.
विवरण न्यायालय या डेटासेट के प्रकाशन के अनुसार है। इस फ़ैसले पर भरोसा करने या उद्धृत करने से पहले न्यायालय की प्रति पढ़ें।