https://www.taxtmi.com/circulars?id=70579 Customs refund applications requiring modification of a Bill of Entry assessment must not be rejected for want of a prior re-assessment order. The Appraising Refund Section must refer such claims to the concerned Appraising Group, which must determine whether re-assessment under Section 17 or amendment under Section 149 is permissible on the basis of import-time documentary evidence. Following receipt of the re-assessment order or communication that it cannot be issued, the Refund Section must dispose of the claim within the applicable permissible period. en-us Fri, 03 Jul 2026 00:00:00 +0530 Fri, 31 Jul 2026 09:54:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70579 Customs refund applications requiring modification of a Bill of Entry assessment must not be rejected for want of a prior re-assessment order. The Appraising Refund Section must refer such claims to the concerned Appraising Group, which must determine whether re-assessment under Section 17 or amendment under Section 149 is permissible on the basis of import-time documentary evidence. Following receipt of the re-assessment order or communication that it cannot be issued, the Refund Section must dispose of the claim within the applicable permissible period. Circulars Customs Fri, 03 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70579