https://www.taxtmi.com/forum/issue?id=120310 Refusal to reassess a Bill of Entry for differential customs duty on the ground that payment is offered by a non prescribed instrument (TR 6 challan) is contrary to the statutory scheme; reassessment under Section 149 or Section 154 is available to correct errors of law or fact and must be followed by a speaking order before appeal remedies are pursued. en-us Thu, 31 Jul 2025 18:41:06 +0530 Fri, 08 Aug 2025 10:51:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120310 Refusal to reassess a Bill of Entry for differential customs duty on the ground that payment is offered by a non prescribed instrument (TR 6 challan) is contrary to the statutory scheme; reassessment under Section 149 or Section 154 is available to correct errors of law or fact and must be followed by a speaking order before appeal remedies are pursued. Discussion-Forum Customs Thu, 31 Jul 2025 18:41:06 +0530 https://www.taxtmi.com/forum/issue?id=120310