https://www.taxtmi.com/caselaws?id=339899 The case involved an appeal against an order-in-appeal by the Commissioner of Customs (Appeals), Mumbai - II, which directed re-assessment of the bill of entry for re-imported goods and set aside the denial of benefits under a specific customs notification. The first appellate authority remanded the matter for re-assessment without granting the refund, emphasizing the discretion of the 'proper officer' under the Customs Act, 1962. The judgment dismissed the Revenue's appeal, highlighting the necessity of re-assessment before granting any consequential benefit to the respondent. en-us Fri, 07 Oct 2016 00:00:00 +0530 Wed, 08 Mar 2017 21:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339899 The case involved an appeal against an order-in-appeal by the Commissioner of Customs (Appeals), Mumbai - II, which directed re-assessment of the bill of entry for re-imported goods and set aside the denial of benefits under a specific customs notification. The first appellate authority remanded the matter for re-assessment without granting the refund, emphasizing the discretion of the 'proper officer' under the Customs Act, 1962. The judgment dismissed the Revenue's appeal, highlighting the necessity of re-assessment before granting any consequential benefit to the respondent. Case-Laws Customs Fri, 07 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339899