Amendment in Bill of Entry to be allowed on basis of Documentary Evidence in existence when Goods were cleared, Deposited or Exported: CESTAT

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad held that amendment in Bill of Entry to be allowed on basis of documentary evidence in existence when goods were cleared, deposited or exported. The Appellant, Abaris Healthcare Pvt Ltd filed a Bill of Entry for clearance of imported goods viz. LDPE Innoplus LD 2420,…

Source Taxscan