https://www.taxtmi.com/highlights?id=68010 Re-assessment of goods / customs duty - Deputy Commissioner has clearly erred in issuing an assessment order under Section 17(5) after the goods were already cleared for home consumption. He had no authority to issue such an order because he could assess a bill of entry only if the goods are still “imported goods” and are “dutiable goods”. Once an order permitting clearance of goods for home consumption is given, they cease to be imported goods under Section 2(25) and cease to be dutiable goods under Section 2(14) - AT en-us Thu, 02 Feb 2023 10:03:21 +0530 Thu, 02 Feb 2023 10:03:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=68010 Re-assessment of goods / customs duty - Deputy Commissioner has clearly erred in issuing an assessment order under Section 17(5) after the goods were already cleared for home consumption. He had no authority to issue such an order because he could assess a bill of entry only if the goods are still “imported goods” and are “dutiable goods”. Once an order permitting clearance of goods for home consumption is given, they cease to be imported goods under Section 2(25) and cease to be dutiable goods under Section 2(14) - AT Highlights Customs Thu, 02 Feb 2023 10:03:21 +0530 https://www.taxtmi.com/highlights?id=68010