Appellant's customs duty refund denied; instructed to apply for reassessment u/s 154 of Customs Act, 1962.

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....Refund of Customs Duty paid - denial on the ground that the appellant had not filed any appeal - The appellant is directed to make an application under section 154 of the Customs Act, 1962 for Re- assessment of Bills of Entry. The Proper officer shall consider the application to be made under section 154 of the Customs Act, 1962 in accordance with law - AT....