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    <title>2018 (9) TMI 591 - CALCUTTA HIGH COURT</title>
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    <description>The Court directed the department to comply with the order dated June 18, 2014, issued by the Commissioner of Customs (Appeals) for reassessment based on declared invoice value for eight bills of entries. The Court emphasized the binding nature of the order and declared any actions contrary to it as null and void. The assessing officer was instructed to adhere to the directive, ensuring lawful compliance with the reassessment. The writ petition was disposed of in favor of the petitioner, highlighting the importance of upholding appellate authority directives in customs matters for maintaining assessment integrity.</description>
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      <description>The Court directed the department to comply with the order dated June 18, 2014, issued by the Commissioner of Customs (Appeals) for reassessment based on declared invoice value for eight bills of entries. The Court emphasized the binding nature of the order and declared any actions contrary to it as null and void. The assessing officer was instructed to adhere to the directive, ensuring lawful compliance with the reassessment. The writ petition was disposed of in favor of the petitioner, highlighting the importance of upholding appellate authority directives in customs matters for maintaining assessment integrity.</description>
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