Decision on cases where the System indicates that duty paid is less by Re.1

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....arge at JNCH, the System indicates that duty paid is less by Re.1/-. Since the Bills of Entry are being cleared under Risk Management (RMS), challan being generated by the System and the Custom duty is paid accordingly. Therefore, in such cases Bill of Entry is recalled and after re-appraisement, differential amount is paid. In such cases, on scrutiny it was found that TR6 is being generated by sq....