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    <title>2016 (5) TMI 783 - CESTAT NEW DELHI</title>
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    <description>The Tribunal held that separate appeals must be filed for each self-assessed Bill of Entry, as each entry should be treated as an assessment order requiring individual appeals. The appellant was not required to pay any Court fee as there was no demand, interest, or penalty involved in the case, in line with the provisions of the Finance Act, 1994, and the Customs Act. Consequently, the defect memo and miscellaneous application were disposed of as per the Tribunal&#039;s ruling.</description>
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      <link>https://www.taxtmi.com/caselaws?id=327802</link>
      <description>The Tribunal held that separate appeals must be filed for each self-assessed Bill of Entry, as each entry should be treated as an assessment order requiring individual appeals. The appellant was not required to pay any Court fee as there was no demand, interest, or penalty involved in the case, in line with the provisions of the Finance Act, 1994, and the Customs Act. Consequently, the defect memo and miscellaneous application were disposed of as per the Tribunal&#039;s ruling.</description>
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