https://www.taxtmi.com/caselaws?id=367718 The High Court directed the respondents to reassess Bills of Entry under the Customs Act, 1962, due to incorrect assessment of wall fans, leading to excess duty payment. The Court allowed amendment of the Bills of Entry to rectify errors, emphasizing the need for proper classification. It instructed the respondents to refund any excess duty after ensuring compliance with the principle of unjust enrichment. The Court partially allowed the writ petitions, granting relief to the petitioners for the reassessment and refund process. en-us Tue, 18 Sep 2018 00:00:00 +0530 Fri, 22 Mar 2019 12:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367718 The High Court directed the respondents to reassess Bills of Entry under the Customs Act, 1962, due to incorrect assessment of wall fans, leading to excess duty payment. The Court allowed amendment of the Bills of Entry to rectify errors, emphasizing the need for proper classification. It instructed the respondents to refund any excess duty after ensuring compliance with the principle of unjust enrichment. The Court partially allowed the writ petitions, granting relief to the petitioners for the reassessment and refund process. Case-Laws Customs Tue, 18 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367718