https://www.taxtmi.com/forum/issue?id=109872 Section 149 of the Customs Act permits reassessment and amendment of a Bill of Entry even after goods have been cleared when contemporaneous documentary evidence (commercial invoice, purchase order, foreign exchange remittance) establishes the correct transaction value; Section 154 does not apply to self assessed clearances, the statute contains no explicit time limit for such amendments, and claimants may also file a refund claim if excess duty was paid. en-us Sat, 13 Feb 2016 10:06:23 +0530 Thu, 23 Jan 2025 15:56:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109872 Section 149 of the Customs Act permits reassessment and amendment of a Bill of Entry even after goods have been cleared when contemporaneous documentary evidence (commercial invoice, purchase order, foreign exchange remittance) establishes the correct transaction value; Section 154 does not apply to self assessed clearances, the statute contains no explicit time limit for such amendments, and claimants may also file a refund claim if excess duty was paid. Discussion-Forum Customs Sat, 13 Feb 2016 10:06:23 +0530 https://www.taxtmi.com/forum/issue?id=109872