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2014 (3) TMI 1077 - CALCUTTA HIGH COURTReassessment of bill of entry after rectifying the clerical and ministerial mistakes - despite the order of the appellate authority, the assessing officer is not activating the proceeding and have shown their reluctance to proceed in terms of the said directions - Held that: - This Court, therefore, directs the assessing officer to re-assess the bill of entry dated 2nd December, 2004 upon rectification of clerical and ministerial mistakes indicated in the order passed by the Commissioner of Customs (appeals) and shall also consider the consequential benefits and relief by way of refund of the excess payment together with an interest at the prescribed rate - petition allowed - decided in favor of petitioner.
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