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2021 (11) TMI 697 - AT - CustomsRefund of Customs Duty paid - denial on the ground that the appellant had not filed any appeal against the 26 orders of final assessment order for finalizing provisional assessment - HELD THAT:- The learned counsel has 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, 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. The appellant is directed to make an application under section 154 of the Customs Act, 1962 for Re- assessment of Bills of Entry. The Proper officer shall consider the application to be made under section 154 of the Customs Act, 1962 in accordance with law - the appeal is disposed of by way of remand to the Original Authority.
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