Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
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Refund of excess duty paid - rejection of refund on the ground that the Petitioner had not submitted reassessed bill of entries - There is no question of challenging the selfassessed bill of entries - The refund applications are revived.
Refund of excess duty paid - rejection of refund on the ground that the Petitioner had not submitted reassessed bill of entries - There is no question of challenging the selfassessed bill of entries - The refund applications are revived.
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