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2018 (6) TMI 1020 - CESTAT MUMBAIRequest for reassessment bill of entry - denial on the ground that the bill of entry assessment was not challenged by the appellant and hence bill of entry cannot be rectified - Held that:- We do not agree with this contention of the Revenue for the reason that if there is no lis between the assessee and the department regarding eligibility of the exemption notification. The only option available is the rectification of bill of entry under Section 154. If the contention of the Revenue is accepted than for each and every error occurred in the bill of entry either by the assessee or by the department, the assessment is required to be challenged then the provision of Section 154 of Customs Act, 1962 will stand redundant which is not the intention of the law. The identical issue has come up before the Hon’ble Bombay Court judgement in the case of Commissioner of Customs (Import) Vs. Indian Farmers Fertilizers Co-Operative Ltd. [2009 (2) TMI 328 - BOMBAY HIGH COURT], where the assessee’s application for recertification of bill of entry was validated. Appeal allowed - decided in favor of appellant.
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