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    <description>The Court directed the assessing officer to re-assess a bill of entry, rectify errors, and provide a refund with interest following the appellate authority&#039;s directions. Despite procedural defects in the petitioner&#039;s appeal to CESTAT, the Commissioner of Customs&#039; order stood. The assessing officer was instructed to comply with the appellate authority&#039;s directions issued in July 2013 within three weeks. The Court emphasized strict adherence to the directions during re-assessment, disposing of the writ petition without costs to either party.</description>
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