https://www.taxtmi.com/caselaws?id=125769 The Tribunal allowed the appeal by M/s. Volvo India Pvt. Ltd., ruling in favor of the importer's right to correct errors in the Bill of Entry and claim a refund of Rs. 3,79,637/- for excess duty paid erroneously during provisional assessment under Section 154 of the Customs Act. The Tribunal held that the importer has the right to seek amendments in the Bill of Entry and rectify errors, emphasizing that there is no prohibition on rectifying errors in provisional assessment under the Act. en-us Wed, 07 Jan 2009 00:00:00 +0530 Tue, 30 Oct 2012 10:13:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125769 The Tribunal allowed the appeal by M/s. Volvo India Pvt. Ltd., ruling in favor of the importer's right to correct errors in the Bill of Entry and claim a refund of Rs. 3,79,637/- for excess duty paid erroneously during provisional assessment under Section 154 of the Customs Act. The Tribunal held that the importer has the right to seek amendments in the Bill of Entry and rectify errors, emphasizing that there is no prohibition on rectifying errors in provisional assessment under the Act. Case-Laws Customs Wed, 07 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125769