https://www.taxtmi.com/caselaws?id=89722 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. en-us Tue, 29 Apr 1997 00:00:00 +0530 Thu, 29 Sep 2011 12:34:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89722 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. Case-Laws Customs Tue, 29 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89722