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2021 (7) TMI 579 - AT - CustomsReassessment of bills of entry - reassessment sought on the ground of wrong classification - N95 Respirator Mask (RC016) - classification of the item under CTH 6307 9020 adopted - HELD THAT:- There is no dispute as regards classification is concerned and it was based on the wrong classification of the appellant that prompted it to seek re-assessment of the Bills-of-Entry, which request is very much correct. Therefore, the direction of the Adjudicating Authority to get the original order modified by resorting to Section 128 ibid. was uncalled for - However, even the Learned Departmental Representative agreed to the request of the Learned Advocate for the appellant for remanding the issue for re-assessment. It is not as though the appellant did not seek re-assessment even before the Adjudicating Authority; the Authority did not discharge his responsibility, but rather directed the appellant to file an appeal. The matter is remanded to the file of the Adjudicating Authority who shall pass an appropriate speaking order in accordance with law, after affording reasonable opportunities to the appellant - Appeal allowed by way of remand.
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