Party's Bill of Entry Re-assessed u/s 17(4) Without Appeal; Missed Appellate or Modification Opportunity.

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Full Text of the Document

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....Re-assessment of bill of entry - Since, the re-assessment at the request of party under Section 17 (4) is not as per the outcome of any appeal filed by the party - The party should have either availed appellate remedy, (if aggrieved) or could have sought timely modification of bill of entry as per applicable provisions. - AT....