Refund Request Denied: Original Authority Failed to Reassess Bills or Provide Hearing Under Customs Act Sections 149 and 47.

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....Seeking refund of Excess Duty - Rejection of request for re-assessment of bills of entry - the failure on the part of the original authority to either refer the request to the authority vested with the power to grant amendments under section 149 of Customs Act, 1962 or to grant a hearing to the applicant on the issue of recall and reassessment of bills of entry relating to goods cleared under section 47 of Customs Act, 1962 - Matter restored back - AT....