TaxTMI 
TaxTMI 
As TR-6 challan is not a prescrined document, I want to pay the differential customs duty by recall and reassessing the bill of entry. However, customs officials declined to re-assess. Please suggest any case laws in this regard.
re-call and reassessment of bill of entry
31 Jul 2025 
10 Replies 
4267 Views Asked by
Reassessment of Bill of Entry: reassessment under Sections 149/154 is appropriate before pursuing appeal remedies for differential duty.
Refusal to reassess a Bill of Entry for differential customs duty on the ground that payment is offered by a non prescribed instrument (TR 6 challan) is contrary to the statutory scheme; reassessment under Section 149 or Section 154 is available to correct errors of law or fact and must be followed by a speaking order before appeal remedies are pursued. (AI Summary)
Refusal to reassess a Bill of Entry for differential customs duty on the ground that payment is offered by a non prescribed instrument (TR 6 challan) is contrary to the statutory scheme; reassessment under Section 149 or Section 154 is available to correct errors of law or fact and must be followed by a speaking order before appeal remedies are pursued. (AI Summary)