#Customs Act Section 149

CESTAT Chennai holds Circular 36/2010 cannot override Section 149 Customs Act; unchallenged conversion order binds revenue at drawback sanction stage.

CESTAT Chennai rules that importers can rectify inadvertent errors in self-assessed Bills of Entry under Section 149 of the Customs Act, enabling refund claims under Section 27. This decision clarifies that non-claim of exemption notifications at the time of assessment does not bar subsequent corrections, offering relief to businesses facing duty overpayment due to oversight.