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2012 (11) TMI 693 - CESTAT, AHMEDABADDemand of duty – re-assessment of the Bills of Entry - re-assessment of the Bills of Entry, which were incidentally finally assessed on 25-5-2001 – Held that:- The provisions of Customs Act, 1962, clearly lay down that the assessment of Bill of Entry is an appealable decision and if the said Bills of Entry were indicated as finally assessed and there being no change in rate of duty as well as amount of duty, there cannot be any presumption that said Bills of Entry were provisionally assessed and remained to be provisionally assessed. - Decided in favor of assessee.
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