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2018 (9) TMI 591 - HC - CustomsRefund claim - re-assessment of Bill of Entry on the basis of the declared invoice value - Held that:- The issues decided by the order dated June 18, 2014 are final so far as the petitioner and the department is concerned in respect of the eight bills of entries. It is incumbent upon the department to act in terms of order dated June 18, 2014. The subsequent action of the petitioner or the department does not obviate compliance of the order dated June 18, 2014. All steps taken subsequent to June 18, 2014 in violation of the direction contain therein are, therefore, nullity - the assessing officer is directed to comply with the direction contained in the order dated June 18, 2014 passed by Commissioner of Customs (Appeals) in accordance with law - petition disposed off.
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