2014 (3) TMI 1077

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....of entry dated 2nd December, 2004 which was assailed before the Commissioner of Customs (appeals) by the petitioner. Several mistakes both clerical and ministerial were pointed out before the appellate authority and the appellate authority set aside the said assessment order made on the said bill of entry and directed the assessment officer to re-assess the said bill of entry after rectifying the ....

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....July, 2013. The assessing officer cannot set tide over the matter and keep the proceeding in suspended animation in absence of any order of the competent forum. This Court, therefore, directs the assessing officer to re-assess the bill of entry dated 2nd December, 2004 upon rectification of clerical and ministerial mistakes indicated in the order passed by the Commissioner of Customs (appeals) and....