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2023 (4) TMI 353 - AT - CustomsRe-assessment of bill of entry - Interpretation of statute - sub-section (4) and (5) of Section 17 of the Customs Act, 1962 - re-assessment of bill of entry at his own level of the self assessed Bill of Entry - APTA benefit under Notification No. 72/2005-Cus on re assessment - Rule of Noscitur a Sociis (knowing by association) - HELD THAT:- The issue is no more res-integra and has already been settled in ITC LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE, KOLKATA -IV [2019 (9) TMI 802 - SUPREME COURT], in which the Apex Court while dealing with the procedure after introduction of self-assessment, has held that the order of self-assessment is also an order within the meaning of section and therefore would be appealable by any person aggrieved by it. Any person who is aggrieved by an order of self-assessment has to seek remedy either by going in an appeal or the re-assessment can be done as per sub-section (4) and (5) of Section 17 of the Customs Act, 1962. The expression “or otherwise” when read in conjunction with expressions like “verification, examination or testing” of the goods would lead to conclusion that it is the Proper Officer who has to come to the conclusion in some conditional or may be provisional assessment or investigation etc, that self assessment was incorrect. Nothing in the expression of Section 17(4) indicates that re-assessment of duty can be done at the request of party which has self-assessed its Bill of Entry and after clearance wants another benefit. Therefore, construing the expression “or otherwise” in Section 17 (4) by the rule of ''Noscitur a Sociis'', it is opined that material has to be of the nature found out on verification, examination or testing of the goods or otherwise (which expression) can include on investigation etc., indicating to the Proper Officer only that the self assessment was not done correctly. It is also found that the expression, “without prejudice to any other action which may be taken under this Act”, Clause indicates that Clause 17 (4) has been worded, inter alia, as an enforcement provision and cannot be construed liberally in favour of assessee so as to allow it to change its own self assessment. This also fortifies and supports our interpretation. Since, the re-assessment at the request of party under Section 17 (4) is not as per the outcome of any appeal filed by the party, as was the case in Order-In-AppealNo.510 to 534/2013/Cus/Commr(A)/Ahd. Dated 03.12.2013 as mentioned in para 36 of the Order-In-Original, it was improper on the part of adjudicating authority to re-assess bill of entry at the request of the party under Section 17(4). The party should have either availed appellate remedy, (if aggrieved) or could have sought timely modification of bill of entry as per applicable provisions. The order of Commissioner (Appeals) is upheld - appeal dismissed.
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