2014 (3) TMI 1077

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..... Held that: - This Court, therefore, directs the assessing officer to re-assess the bill of entry dated 2nd December, 2004 upon rectification of clerical and ministerial mistakes indicated in the order passed by the Commissioner of Customs (appeals) and shall also consider the consequential benefits and relief by way of refund of the excess payment together with an interest at the prescribed rate - .....

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..... etitioner. 2. Though, an appeal is filed before the CESTAT but the same is yet to be admitted for the procedural defects. 3. Be that as it may, the order of the Commissioner of Customs (appeals) has not been set aside by the higher forum. There is no impediment on the part of the assessing officer to comply with the directions passed by the appellate authority. 4. The sole grievance in th .....

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..... he prescribed rate. The entire exercise shall be completed by the said assessing officer within three weeks from the date of communication of this order. 5. It is hereby made clear that the assessing officer shall confine its consideration within the directions made by the Commissioner of Customs (appeals) on 27th July, 2013. 6. On the above finding, the writ petition is disposed of. No cost .....

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