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of <h1>Customs authority directs refund claims from appellate re-assessments to be processed under Section 27 and records amended</h1> The port customs authority modifies an earlier standing order to direct that refund claims arising from appellate or higher forum orders-which themselves re-assess the relevant bill(s) of entry-shall be processed under Section 27 of the Customs Act within the prescribed period, subject to acceptance by the competent authority. Once a refund is sanctioned, the refunds section must forward the refund order to the relevant appraising group to amend or re-assess records in ICES in compliance with the appellate order after following due procedure. All concerned officers must comply; this order supersedes a prior standing order.
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