https://www.taxtmi.com/article/detailed?id=16268 Self-assessment of a Bill of Entry under the Customs Act, 1962 is subject to verification by customs officers, and the proper officer may reassess the entry where discrepancies are found in classification, valuation, exemption claims, description, quantity, or compliance with import policy conditions. Where reassessment results in additional duty, the revised duty must be paid before clearance of the goods. Importers disputing reassessment may seek a speaking order and challenge the matter through the appellate mechanism under the Customs Act. en-us Fri, 24 Apr 2026 09:43:16 +0530 Fri, 24 Apr 2026 09:43:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16268 Self-assessment of a Bill of Entry under the Customs Act, 1962 is subject to verification by customs officers, and the proper officer may reassess the entry where discrepancies are found in classification, valuation, exemption claims, description, quantity, or compliance with import policy conditions. Where reassessment results in additional duty, the revised duty must be paid before clearance of the goods. Importers disputing reassessment may seek a speaking order and challenge the matter through the appellate mechanism under the Customs Act. Articles Customs - Import - Export - SEZ Fri, 24 Apr 2026 09:43:16 +0530 https://www.taxtmi.com/article/detailed?id=16268