https://www.taxtmi.com/caselaws?id=791082 In a self-assessment regime, a request supported by contemporaneous documentary evidence may be treated as an application for amendment of the Bill of Entry under the Customs Act, enabling correction of the assessment and consequential refund where the evidence existed at the time of clearance. A prior unchallenged assessment does not by itself bar such relief, and a hyper-technical refusal to use the statutory corrective mechanism was held inconsistent with the scheme of the Act. The request was therefore to be processed as an amendment application, followed by re-assessment and refund in accordance with law. en-us Tue, 05 May 2026 00:00:00 +0530 Wed, 06 May 2026 08:32:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791082 In a self-assessment regime, a request supported by contemporaneous documentary evidence may be treated as an application for amendment of the Bill of Entry under the Customs Act, enabling correction of the assessment and consequential refund where the evidence existed at the time of clearance. A prior unchallenged assessment does not by itself bar such relief, and a hyper-technical refusal to use the statutory corrective mechanism was held inconsistent with the scheme of the Act. The request was therefore to be processed as an amendment application, followed by re-assessment and refund in accordance with law. Case-Laws Customs Tue, 05 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791082