https://www.taxtmi.com/highlights?id=100567 Self-assessment under customs law may be corrected through amendment of a bill of entry where the importer shows an inadvertent misclassification supported by contemporaneous documentary evidence. The Tribunal noted that self-assessment is an assessment, but correction is not confined to the appellate route; amendment and correction powers can be invoked for accidental slips or omissions after clearance. A request made shortly after filing bills of entry was therefore capable of consideration under the statutory amendment and correction provisions, and rejection solely because no appeal had been filed was unsustainable. The impugned order was set aside and relief followed as per law. en-us Mon, 08 Jun 2026 08:52:43 +0530 Mon, 08 Jun 2026 08:52:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=100567 Self-assessment under customs law may be corrected through amendment of a bill of entry where the importer shows an inadvertent misclassification supported by contemporaneous documentary evidence. The Tribunal noted that self-assessment is an assessment, but correction is not confined to the appellate route; amendment and correction powers can be invoked for accidental slips or omissions after clearance. A request made shortly after filing bills of entry was therefore capable of consideration under the statutory amendment and correction provisions, and rejection solely because no appeal had been filed was unsustainable. The impugned order was set aside and relief followed as per law. Highlights Customs Mon, 08 Jun 2026 08:52:43 +0530 https://www.taxtmi.com/highlights?id=100567