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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Bill of Entry amendment requires official approval; reassessment requests after faceless assessment follow prescribed procedural routes.</h1> Amendment to the bill of entry for bona fide mistakes may be rectified with Deputy/Assistant Commissioner approval and certain amendments allowed on payment of prescribed fees; where amendment requests lead to reassessment-for example, forgotten exemption claims or documents altering assessment elements-prescribed routes under the reassessment framework following faceless assessment apply as detailed in departmental guidance.

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