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Customs - Highlights / Catch Notes

Home Highlights October 2022 Year 2022 This

Re-assessment of Bill of Entry - An importer has a right to make ...

Case Laws     Customs

October 21, 2022

Re-assessment of Bill of Entry - An importer has a right to make amendments in the Bills of Entry covering imported goods assessed and cleared for home consumption or deposit in a warehouse, if he satisfies the condition prescribed in the said Section that such amendments are sought on the basis of documentary evidence which was in existence at the time the goods had been cleared/deposited.- AT

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