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Petitioners can present case for wall fan reclassification per Section 149 of Customs Act, 1962 using import documents.

Reassessment of Bills of Entry - Revenue shall give an opportunity to the petitioners to establish their case for re-classification of the imported wall fans on the strength of existing documents on the date of the import as per the proviso to Section 149 of the Customs Act, 1962 .....

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