https://www.taxtmi.com/caselaws?id=75347 Post-clearance reassessment of bills of entry was held impermissible where duty liability had already been determined on assessment, and the appraising authority's reassessment with Assistant Commissioner approval was contrary to law. The proper route was consideration of amendment under Section 149 of the Customs Act, which permits post-clearance amendment only on the basis of documents existing at the time of clearance. Section 154, dealing with clerical correction, did not justify the impugned reassessment. The matter was remanded to the original authority for fresh consideration of amendment in light of the governing legal position, and the Revenue's appeal succeeded. en-us Thu, 16 Jul 2009 00:00:00 +0530 Fri, 09 Apr 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75347 Post-clearance reassessment of bills of entry was held impermissible where duty liability had already been determined on assessment, and the appraising authority's reassessment with Assistant Commissioner approval was contrary to law. The proper route was consideration of amendment under Section 149 of the Customs Act, which permits post-clearance amendment only on the basis of documents existing at the time of clearance. Section 154, dealing with clerical correction, did not justify the impugned reassessment. The matter was remanded to the original authority for fresh consideration of amendment in light of the governing legal position, and the Revenue's appeal succeeded. Case-Laws Customs Thu, 16 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75347