Remand reassessment must cover all provisional Bills of Entry, not only the two originally identified for duty demand.

On remand, reassessment of duty had to be carried out for all five Bills of Entry because the provisional assessments originally covered each of them. The earlier remand required classification under Chapter 3812 and re-quantification of duty without limiting the exercise to only two Bills of Entry. The lower authority was therefore bound to implement the remand in full and could not confine finalisation to the two Bills alone. CESTAT waived pre-deposit and directed fresh finalisation before the original adjudicating authority in accordance with the remand instructions.

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Issues: Whether, on remand, the reassessment of duty had to be finalised in respect of all five Bills of Entry or only the two Bills of Entry for which less charge demand had originally been issued.

Analysis: The provisional assessments covered all five Bills of Entry. The earlier remand direction required the product to be classified under Chapter 3812 and the duty involved to be re-quantified, and it did not confine the exercise to only two Bills of Entry. The lower authority was bound to implement the remand in full and could not restrict finalisation to the two Bills of Entry alone. The requirement of pre-deposit was waived and the appeal was taken up for disposal because the remand had not been properly implemented.

Conclusion: The reassessment had to cover all five Bills of Entry, and the matter was remanded to the original adjudicating authority for fresh finalisation accordingly.

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