Petitioners can present case for wall fan reclassification per Section 149 of Customs Act, 1962 using import documents.

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Full Text of the Document

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....Reassessment of Bills of Entry - Revenue shall give an opportunity to the petitioners to establish their case for re-classification of the imported wall fans on the strength of existing documents on the date of the import as per the proviso to Section 149 of the Customs Act, 1962....