https://www.taxtmi.com/caselaws?id=123277 The Tribunal held that the direction for re-opening the assessment of the impugned Bill of Entry by the Commissioner (Appeals) was unwarranted. The Tribunal found that a comprehensive re-look at the entire proceedings should have been directed instead of focusing solely on the Bill of Entry. The part of the order remanding the matter for re-assessment was upheld, and the original authority was directed to consider the issue comprehensively. The appeal by the Revenue was disposed of in line with the Tribunal's decision. en-us Fri, 04 Jan 2008 00:00:00 +0530 Tue, 11 Sep 2012 13:17:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123277 The Tribunal held that the direction for re-opening the assessment of the impugned Bill of Entry by the Commissioner (Appeals) was unwarranted. The Tribunal found that a comprehensive re-look at the entire proceedings should have been directed instead of focusing solely on the Bill of Entry. The part of the order remanding the matter for re-assessment was upheld, and the original authority was directed to consider the issue comprehensively. The appeal by the Revenue was disposed of in line with the Tribunal's decision. Case-Laws Customs Fri, 04 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123277