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2023 (5) TMI 397 - AT - CustomsSeeking refund of Excess Duty - Rejection of request for re-assessment of 39 nos. bills of entry - import of ‘diesel engine and module’ - absence of the bills of entry evidencing the extent to which assessment was undertaken by the ‘proper officer’ at the time of clearance of the goods as well as the manner in which section 149 of Customs Act, 1962 - HELD THAT:- Though both the lower authorities have forayed into the zone of invoking of section 27 of Customs Act, 1962, it must be noted that such application for refund was not before the original authority and the observations thereof in the communication rejecting the request for recall and reassessment of the bills of entry appear to be related to the consequence of acceding to the request of the appellant herein and the judicial rulings impeding such consequence. Therefore, for want of jurisdiction, that observation, though insinuated as ground for rejection, is merely peripheral and incidental in the absence of disposal of the claim for refund. Bearing that in mind and the failure on the part of the original authority to either refer the request to the authority vested with the power to grant amendments under section 149 of Customs Act, 1962 or to grant a hearing to the applicant on the issue of recall and reassessment of bills of entry relating to goods cleared under section 47 of Customs Act, 1962, it would be appropriate for such lacuna to be remedied and the full facts and circumstances to be brought on record. Matter remanded back to the assessing authority for disposal of their application dated 23rd December 2019 after granting an opportunity to the appellant herein to be heard in person on the grounds, if any, on which such authority is unable to process such request - appeal allowed by way of remand.
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