https://www.taxtmi.com/caselaws?id=118298 The Tribunal set aside the impugned order and remanded the case, directing the original authority to reassess the Bills of Entry under Section 17(4) of the Customs Act after permitting the assessee to amend the Bills under Section 149. The authority must entertain refund claims, ensuring the assessee demonstrates no unjust enrichment. The Tribunal emphasized that the initiative for re-assessment and amendment of import documents should come from the assessee, and there is no prescribed limitation period for re-assessment under the Act. The appeal was allowed, facilitating further proceedings in accordance with the Tribunal's directives. en-us Mon, 19 Jun 2006 00:00:00 +0530 Thu, 22 Feb 2024 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118298 The Tribunal set aside the impugned order and remanded the case, directing the original authority to reassess the Bills of Entry under Section 17(4) of the Customs Act after permitting the assessee to amend the Bills under Section 149. The authority must entertain refund claims, ensuring the assessee demonstrates no unjust enrichment. The Tribunal emphasized that the initiative for re-assessment and amendment of import documents should come from the assessee, and there is no prescribed limitation period for re-assessment under the Act. The appeal was allowed, facilitating further proceedings in accordance with the Tribunal's directives. Case-Laws Customs Mon, 19 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118298