In an important decision, the Hon’ble Supreme Court (‘SC’) in the case of UOI v. Sony India Private Limited, (Civil Appeal Diary No. 2319/2023), confirmed the decision of Telangana High Court (‘HC’) that there is no time limit for amendment in Bill of Entry (‘BE’). Further, it is also confirmed that to claim refund of Customs duties wrongly paid, amendment of BE under Section 149 is also an alternative route as against filing of appeal.
Source Gaba & Co
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