https://www.taxtmi.com/caselaws?id=374871 The 1st Appellate Authority's decision to remand the matter for reassessment and consequent refund was upheld. The Authority correctly interpreted the law, distinguishing the case from prior judgments and emphasizing the importer's right to claim a refund even without appealing the self-assessed bill of entry. The decision highlighted the distinction between cases with and without a formal assessment order, ensuring the importer's entitlement to seek reassessment and refund as per law. The rejection of the appeal and the direction for reassessment by the proper officer of customs were deemed legally sound and well-reasoned. en-us Wed, 05 Dec 2018 00:00:00 +0530 Tue, 12 Feb 2019 07:05:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374871 The 1st Appellate Authority's decision to remand the matter for reassessment and consequent refund was upheld. The Authority correctly interpreted the law, distinguishing the case from prior judgments and emphasizing the importer's right to claim a refund even without appealing the self-assessed bill of entry. The decision highlighted the distinction between cases with and without a formal assessment order, ensuring the importer's entitlement to seek reassessment and refund as per law. The rejection of the appeal and the direction for reassessment by the proper officer of customs were deemed legally sound and well-reasoned. Case-Laws Customs Wed, 05 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374871