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TMI Blog2018 (9) TMI 591X X X X Extracts X X X X X X X X Extracts X X X X ..... ntries. It is incumbent upon the department to act in terms of order dated June 18, 2014. The subsequent action of the petitioner or the department does not obviate compliance of the order dated June 18, 2014. All steps taken subsequent to June 18, 2014 in violation of the direction contain therein are, therefore, nullity - the assessing officer is directed to comply with the direction contained i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeals). Such appeal was disposed of by an order dated June 18, 2014. By such order, the order of assessment was set aside, and the lower authority was directed to re-assess the Bill of Entry on the basis of the declared invoice value. He submits that, the department has preferred an appeal. Such appeal was dismissed in 2016. Consequently, the order of the Commissioner of Customs (Appeals) dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equent to the order dated June 18, 2014. The assessing officer had adjudicated upon the application for refund. The appeal has since been disposed of. Therefore, the petitioner has no cause of action to ventilate before this Hon ble Court. The authorities have issued a show cause notice. 5. I have considered the rival contentions of the parties and the materials made available on record. 6. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the department had failed to act in terms of the order dated June 18, 2014 . However, their failure does not re-write the issues decided by the order dated June 18, 2014. 8. The issues decided by the order dated June 18, 2014 are final so far as the petitioner and the department is concerned in respect of the eight bills of entries. It is incumbent upon the department to act in terms of or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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