Importer Seeks Recall and Amendment of Bill for Refund, Despite Section 17 Inapplicability Under Customs Act 1962.

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....Importer sought recall of bill of entry and amend the same and allow refund - Though reassessment prescribed for in section 17 of Customs Act, 1962 is not an option to be invoked by the importer, the erroneous deployment of that in the said letter does not preclude the application of any other relevant provision in the statute.....