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Customs - Highlights / Catch Notes

Home Highlights October 2015 Year 2015 This

Modification in the Bill of entry - assessee used a wrong ...

Case Laws     Customs

October 17, 2015

Modification in the Bill of entry - assessee used a wrong expression "re-assessment of Bill of Entries" and did not quote the provision of law - This cannot be taken advantage of by the Department to deprive the assessee from making use of DEPB Scrip for claiming credit and also disabling them to make payment in cash. The assessee cannot be made to lose on both sides, by quoting a simple provision of law and raising a theoretical proposition - HC

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