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 not filed any application under section 154 of the Customs Act, 1962. In this position, we are of the view that in the interest of the justice the appellant should be given an opportunity to pursue their case in terms of section 154 of Customs Act, 1962. Acco...