https://www.taxtmi.com/caselaws?id=162097 The Tribunal upheld the re-assessment of customs duty on Viscose Staple Fibre, imported under an exemption notification, determining that the duty rate applicable on the date of entry inwards of the vessel was correct. The appellants' argument that Section 17(4) barred re-assessment without incorrect statements in the Bill of Entry was rejected. The Tribunal emphasized the need to interpret the Customs Act harmoniously and clarified that re-assessment can be warranted for various reasons beyond incorrect statements. The appeal was dismissed, affirming the re-assessment of duty based on the date of entry inwards of the vessel. en-us Thu, 18 Aug 1983 00:00:00 +0530 Wed, 19 Feb 2014 10:58:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162097 The Tribunal upheld the re-assessment of customs duty on Viscose Staple Fibre, imported under an exemption notification, determining that the duty rate applicable on the date of entry inwards of the vessel was correct. The appellants' argument that Section 17(4) barred re-assessment without incorrect statements in the Bill of Entry was rejected. The Tribunal emphasized the need to interpret the Customs Act harmoniously and clarified that re-assessment can be warranted for various reasons beyond incorrect statements. The appeal was dismissed, affirming the re-assessment of duty based on the date of entry inwards of the vessel. Case-Laws Customs Thu, 18 Aug 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162097