https://www.taxtmi.com/caselaws?id=312498 A self-assessed Bill of Entry may be corrected under Section 149 of the Customs Act where an exemption notification was omitted due to inadvertent error, and the original entry cannot defeat reassessment or refund if statutory amendment is permitted. The note also states that a public notice treating appeal as the only route for correcting a self-assessed Bill of Entry was an incorrect restriction on the available statutory remedy and was therefore unsustainable. The operative result is that amendment of the Bill of Entry remains available, and consequential refund consideration may follow once the entry is corrected. en-us Mon, 21 Nov 2022 00:00:00 +0530 Thu, 22 Feb 2024 05:51:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312498 A self-assessed Bill of Entry may be corrected under Section 149 of the Customs Act where an exemption notification was omitted due to inadvertent error, and the original entry cannot defeat reassessment or refund if statutory amendment is permitted. The note also states that a public notice treating appeal as the only route for correcting a self-assessed Bill of Entry was an incorrect restriction on the available statutory remedy and was therefore unsustainable. The operative result is that amendment of the Bill of Entry remains available, and consequential refund consideration may follow once the entry is corrected. Case-Laws Customs Mon, 21 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312498