https://www.taxtmi.com/caselaws?id=126328 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. en-us Thu, 23 Apr 2009 00:00:00 +0530 Mon, 05 Nov 2012 16:06:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126328 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. Case-Laws Customs Thu, 23 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126328