Home Case Index All Cases Customs Customs + AT Customs - 2019 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (7) TMI 1060 - AT - CustomsMaintainability of appeal - refund claim - appropriate forum - importer sought recall of bill of entry and amend the same and allow refund - HELD THAT:- In the regime of self-assessment, reassessment by an assessing officer requires issue of order of justification which may be challenged in appeal. However, duty paid in excess of that prescribed by law cannot be retained by the exchequer and eligibility to the benefit of notification no. 21/2002- Cus dated 1st March 2002 is not in question here. It would appear that the letter dated 9th September 2011 sought for recall of the bills of entry to make the necessary emendations therein to restrict liability to duties as imposed by law. Though reassessment prescribed for in section 17 of Customs Act, 1962 is not an option to be invoked by the importer, the erroneous deployment of that in the said letter does not preclude the application of any other relevant provision in the statute. The request for re-assessment be treated as application under section 149 of Customs Act, 1962 for amendment of the bills of entry. The proper officer may therefore consider this application and pass appropriate order in accordance with law - appeal disposed off.
|