https://www.taxtmi.com/caselaws?id=218678 The Tribunal upheld the first appellate authority's decision, ruling that the reassessment of finally assessed Bills of Entry by the adjudicating authority was unauthorized. It was found that the Bills were stamped as finally assessed with no changes in duty rates or amounts. The Tribunal emphasized that the assessment of Bills of Entry is a quasi-judicial decision and cannot be reassessed without following statutory procedures. The Revenue's appeal was rejected, affirming that the impugned order was lawful under the Customs Act, 1962, stressing the importance of adhering to legal procedures in assessment and reassessment processes. en-us Tue, 29 Nov 2011 00:00:00 +0530 Thu, 22 Nov 2012 23:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218678 The Tribunal upheld the first appellate authority's decision, ruling that the reassessment of finally assessed Bills of Entry by the adjudicating authority was unauthorized. It was found that the Bills were stamped as finally assessed with no changes in duty rates or amounts. The Tribunal emphasized that the assessment of Bills of Entry is a quasi-judicial decision and cannot be reassessed without following statutory procedures. The Revenue's appeal was rejected, affirming that the impugned order was lawful under the Customs Act, 1962, stressing the importance of adhering to legal procedures in assessment and reassessment processes. Case-Laws Customs Tue, 29 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218678