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2019 (4) TMI 1187 - AT - CustomsRefund of the excess duty - re-assessment of the bills - Misdeclaration of imported goods - spark ignition engines for motor cars - ECM Engine - grievance of the appellant is that the lower authorities have not considered their request for alteration of the tariff item in the bills of entry - principles of natural justice - HELD THAT:- Refund is a special provision under section 27 of Customs Act, 1962 that is comprehensive and self-contained on its own. Likewise, re-assessment is intrinsic to section 17 of Customs Act, 1962. Irrespective of eligibility or entitlement to either of these, the errors will have to be attended to under section 149 of Customs Act, 1962 and in accordance with the law prescribed. This aspect has not been examined by the lower authorities; it would be appropriate to set aside the impugned order and refer the matter back to the original authority for considering the application of the appellant under the provision of section 149 of Customs Act, 1962. Appeal allowed by way of remand.
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