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2014 (2) TMI 623 - HC - CustomsExemption from payment of 10% basic customs duty - Notification No.25/2005Cus dated 01.03.2005 - Reassessment in terms of Section 17(5) - Held that:- Petitioner had cleared the goods on payment of duty under protest on 04.04.2012. Its application for reassessment was made on 04.09.2014. The entire tenor of the order of 12.09.2012 is that since the assessment had become final, refund cannot be allowed. Whilst the Deputy Commissioner could arguably take that position in the refund claim, the same reasoning cannot be applied to deny the statutory right of the petitioner for reassessment and a determination under Section 17(4) and (5). That the petitioner has appealed against the order of the Deputy Commissioner vis-a-vis refund would not in any manner relieve the customs authority of their obligation to deal with the application under Section 17(4) and (5). In view of the above discussion a direction is hereby issued to the concerned Assistant/ Deputy Commissioner entitled to deal with the application under Section 17(4) and (5) made by the petitioner on 04.04.2012 to consider the same on its merits and pass a reasoned order in accordance with law - Decided in favour of assessee.
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