Recall and reassessment of Bills of Entry must be considered by the customs authorities in accordance with law.

A request for recall and reassessment of Bills of Entry was made on the basis of Supreme Court precedent, circulars and trade notices, and the Court directed the proper officer to consider that request in accordance with law. The authorities were required to examine the petitioner's application for recall and reassessment of Bills of Entry Nos. 8111538 dated 19 September 2018 and 8500174 dated 17 October 2018 and dispose of it within three months from upload of the order. The petition was accordingly disposed of.

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Outcome: The writ petition was disposed of by directing the proper officer to consider the petitioner's request for recall and reassessment of the bills of entry and decide it within three months after hearing the petitioner.

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