Home Case Index All Cases Customs Customs + AT Customs - 2019 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (9) TMI 29 - AT - CustomsRefund claim - absence of assessment of duty - time limitation - section 27 of CA - assessment of duty - HELD THAT:- There are three periods in the of the Customs Law and the procedures. Initially, as per Section 17 of the Customs Act, the officer was required to assess the duties of customs based on the declaration made by the appellant in the bill of entry and they were doing so. When an officer has assessed the duty in pursuance of which any amount has been paid by the importer, they could file a refund claim under Section 27 of the Customs Act, 1962. The question before the Hon’ble Apex Court in the case of PRIYA BLUE INDUSTRIES LTD. VERSUS COMMISSIONER OF CUSTOMS (PREVENTIVE) [2004 (9) TMI 105 - SUPREME COURT] , was whether the importer needs to challenge the order of assessment before filing a refund claim or they could file a refund claim and the officer deciding the refund claim can determine if the assessment was done correctly and sanction the refund - The Hon’ble Apex Court held that an officer sanctioning refund under Section 27 without modifying the assessment order would amount to the refund sanctioning officer modifying order of assessment of the assessing officer which is not permissible. An order of assessment of the assessing officer can only be set aside or modified by the superior judicial / quasi-judicial authority. Therefore, the order of assessment needs to be challenged before a refund claim can be filed. The law has been brought in consonance with the Customs EDI system and the responsibility for assessment has been shifted from the officer to the importer themselves. The self assessment by the assessee is either accepted or in some cases the officers can reassess the duty. There is no assessment by the officer but there can be re-assessment in some cases - In most cases, the declaration by the appellant is taken as self assessment and duty is paid and goods are cleared accordingly. In such cases, there is no assessment order by any officer to be challenged. Correspondingly, Section 27 of the Customs Act was also amended and the words “in pursuance of an order of assessment” have been deleted. Appeal allowed - decided in favor of appellant.
|