https://www.taxtmi.com/caselaws?id=414504 The Tribunal allowed the appeal, holding that the refund claim was valid as there was no need to file an appeal against the re-assessed Bills of Entry under Section 128 of the Customs Act. Both parties accepted the re-assessment, and the refund arose from this re-assessment without any dispute, making it permissible under the law. The Tribunal referenced relevant legal precedents and modified the order to grant consequential relief to the appellant. en-us Tue, 09 Nov 2021 00:00:00 +0530 Wed, 10 Nov 2021 07:00:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414504 The Tribunal allowed the appeal, holding that the refund claim was valid as there was no need to file an appeal against the re-assessed Bills of Entry under Section 128 of the Customs Act. Both parties accepted the re-assessment, and the refund arose from this re-assessment without any dispute, making it permissible under the law. The Tribunal referenced relevant legal precedents and modified the order to grant consequential relief to the appellant. Case-Laws Customs Tue, 09 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414504