Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
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Section 149 permits amendment of a bill of entry where supporting documentary evidence existed when goods were cleared for home consumption. The notes distinguish removal of imported goods under provisional assessment from clearance for home consumption, stating that removal does not constitute clearance until final assessment. As the police report recording the cargo loss was available before final assessment, the statutory condition for amendment was met. Amendment of the bill of entry for Di-Ammonium Phosphate lost during discharge was therefore permissible, and the consequential refund was sustained.
Section 149 permits amendment of a bill of entry where supporting documentary evidence existed when goods were cleared for home consumption. The notes distinguish removal of imported goods under provisional assessment from clearance for home consumption, stating that removal does not constitute clearance until final assessment. As the police report recording the cargo loss was available before final assessment, the statutory condition for amendment was met. Amendment of the bill of entry for Di-Ammonium Phosphate lost during discharge was therefore permissible, and the consequential refund was sustained.
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