Amendment and Reassessment of Bill of Entry Upheld; No Errors Found in Customs Duty Refund Claims u/s 3.

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....Benefit of exemption - Amendment in Bill of entry - Refund claims in respect of additional duty of customs leviable u/s 3 of the Customs Tariff Act, 1975 - assessment order before Commissioner(Appeals) not challenged. - the amendment and reassessment to be carried out has been correctly allowed by the Commissioner (Appeals), and there are no infirmity in his order. - AT....