Application for Re-Assessment of Bill of Entry can be made Under section 154

Indian Oil Corporation Limited Vs C.C.E. & S.T. (CESTAT Ahmedabad) We find that among other submissions the learned counsel has also made reference of Section 154 of Customs Act, 1962 whereby the assessment can be amended by Re­assessment of Bill of Entry. However, on query from the bench learned counsel fairly submits that they have […]