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Customs - Highlights / Catch Notes

Home Highlights April 2023 Year 2023 This

Re-assessment of bill of entry - Since, the re-assessment at the ...


Party's Bill of Entry Re-assessed u/s 17(4) Without Appeal; Missed Appellate or Modification Opportunity.

April 11, 2023

Case Laws     Customs     AT

Re-assessment of bill of entry - Since, the re-assessment at the request of party under Section 17 (4) is not as per the outcome of any appeal filed by the party - The party should have either availed appellate remedy, (if aggrieved) or could have sought timely modification of bill of entry as per applicable provisions. - AT

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