https://www.taxtmi.com/highlights?id=57535 Direction to re-assess the goods in Bill of Entry - In this case, the amendment sought for is based on the documents that were available before the import. Since the imported lost goods were never cleared, the petitioner was entitled to have the subject Bill of Entry amended for the purpose of refund under Section 27 of the Customs Act, 1962 subject to other safeguards under Section 27 of the Customs Act,1962. - HC en-us Fri, 09 Apr 2021 07:58:45 +0530 Fri, 09 Apr 2021 07:58:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=57535 Direction to re-assess the goods in Bill of Entry - In this case, the amendment sought for is based on the documents that were available before the import. Since the imported lost goods were never cleared, the petitioner was entitled to have the subject Bill of Entry amended for the purpose of refund under Section 27 of the Customs Act, 1962 subject to other safeguards under Section 27 of the Customs Act,1962. - HC Highlights Customs Fri, 09 Apr 2021 07:58:45 +0530 https://www.taxtmi.com/highlights?id=57535