https://www.taxtmi.com/caselaws?id=437590 The appellate tribunal remanded the case back to the assessing authority, emphasizing the need for a proper assessment and granting the appellant an opportunity to be heard on the recall and reassessment of bills of entry. The rejection of the request for re-assessment was upheld based on the statutory deadline for appeal having passed, and the appellate authority's lack of jurisdiction to decide on refund eligibility. The tribunal highlighted the importance of addressing all facts and circumstances before making a final decision on the refund claim. en-us Tue, 14 Mar 2023 00:00:00 +0530 Wed, 10 May 2023 08:47:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437590 The appellate tribunal remanded the case back to the assessing authority, emphasizing the need for a proper assessment and granting the appellant an opportunity to be heard on the recall and reassessment of bills of entry. The rejection of the request for re-assessment was upheld based on the statutory deadline for appeal having passed, and the appellate authority's lack of jurisdiction to decide on refund eligibility. The tribunal highlighted the importance of addressing all facts and circumstances before making a final decision on the refund claim. Case-Laws Customs Tue, 14 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437590