https://www.taxtmi.com/caselaws?id=312498 Correction of self-assessed Bills of Entry under the Customs Act permits an importer to rectify an inadvertent failure to claim an available exemption for goods cleared from an SEZ to the DTA. Amendment of the entry is necessary before reassessment and refund consideration, and exemption cannot be denied solely because the original self-assessment omitted the claim. A public notice cannot restrict correction of a self-assessed Bill of Entry exclusively to an appellate remedy where statutory amendment procedures remain available. The notice was unsustainable to that extent, and correction could be sought under the statutory provision governing amendment of customs documents. 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 Correction of self-assessed Bills of Entry under the Customs Act permits an importer to rectify an inadvertent failure to claim an available exemption for goods cleared from an SEZ to the DTA. Amendment of the entry is necessary before reassessment and refund consideration, and exemption cannot be denied solely because the original self-assessment omitted the claim. A public notice cannot restrict correction of a self-assessed Bill of Entry exclusively to an appellate remedy where statutory amendment procedures remain available. The notice was unsustainable to that extent, and correction could be sought under the statutory provision governing amendment of customs documents. Case-Laws Customs Mon, 21 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312498