Importers Can Amend Bills of Entry if Based on Existing Documentary Evidence at Clearance or Deposit Time.

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Full Text of the Document

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....Re-assessment of Bill of Entry - An importer has a right to make amendments in the Bills of Entry covering imported goods assessed and cleared for home consumption or deposit in a warehouse, if he satisfies the condition prescribed in the said Section that such amendments are sought on the basis of documentary evidence which was in existence at the time the goods had been cleared/deposited.- AT....