https://www.taxtmi.com/caselaws?id=786825 Refund claims against imports cleared on self-assessment without claiming notification exemptions must be considered after permitting amendment or correction of the bills of entry where documentary evidence existed at time of clearance. The legal framework permits modification of self-assessments under provisions allowing amendment of documents and correction of clerical/arithmetical mistakes, and such amendment/correction should precede reassessment to determine entitlement to notification-based exemptions. Where applications for amendment or correction are pending or undecided, adjudicating authorities must decide those applications, reassess the entries applying the claimed exemptions if supported by contemporaneous documents, and then decide the refund claims in accordance with law. en-us Fri, 19 Sep 2025 00:00:00 +0530 Fri, 20 Feb 2026 08:23:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786825 Refund claims against imports cleared on self-assessment without claiming notification exemptions must be considered after permitting amendment or correction of the bills of entry where documentary evidence existed at time of clearance. The legal framework permits modification of self-assessments under provisions allowing amendment of documents and correction of clerical/arithmetical mistakes, and such amendment/correction should precede reassessment to determine entitlement to notification-based exemptions. Where applications for amendment or correction are pending or undecided, adjudicating authorities must decide those applications, reassess the entries applying the claimed exemptions if supported by contemporaneous documents, and then decide the refund claims in accordance with law. Case-Laws Customs Fri, 19 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786825