Reassessment of bill of entry for EPCG exemption can be sought after assessment, despite limited scope of section 17(4).

Reassessment of a bill of entry was examined in the context of claiming exemption under a notification based on an EPCG licence. The text states that the Customs Act contains no general reassessment provision, and that section 17(4) is limited to reassessment arising from discrepancies noticed on post-assessment examination. Even so, reassessment may be ordered where the importer seeks notification benefit after assessment, especially where recognised practice permits reassessment before duty payment and prior case law supports that course. On that basis, refusal to reassess for consideration of the EPCG licence and related exemption benefit was treated as unsustainable.

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Issues: Whether reassessment of a bill of entry could be sought after assessment in order to claim the benefit of an exemption notification on the basis of an EPCG licence.

Analysis: The claim for reassessment was rejected on the premise that the goods had already been assessed and that the importer could have obtained the licence earlier. The Tribunal held that the Customs Act did not contain a general provision for reassessment, and that section 17(4) of the Customs Act, 1962 was confined to reassessment required because of discrepancies found on examination after assessment. Even so, the importer was entitled to seek the benefit of the notification after assessment, and reassessment could be ordered for that limited purpose. Reliance was placed on the recognised practice of permitting reassessment before duty payment and on the earlier High Court decision allowing reassessment in a similar situation.

Conclusion: The importer was entitled to reassessment for consideration of the EPCG licence and the consequent eligibility to the notification benefit, and the refusal to reassess was unsustainable.

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