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2023 (6) TMI 600 - AT - CustomsMaintainability of appeal - challenge to self-assessment made - appeals rejected solely on the ground that the self assessment is not a appealable order and therefore, no appeal can be filed against such order - HELD THAT:- The Commissioner (Appeals) has rejected the appeal solely on the ground that no appeal can be filed against the self assessment order - the Commissioner orders did not have the benefit of the decision of the Hon’ble Apex Court in the case of ITC LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE, KOLKATA -IV [2019 (9) TMI 802 - SUPREME COURT] where it was held that There is a specific provision made in Section 17 to pass a reasoned/speaking order in the situation in case on verification, self-assessment is not found to be satisfactory, an order of re-assessment has to be passed under Section 17(4). Section 128 has not provided for an appeal against a speaking order but against “any order” which is of wide amplitude. The reasoning employed by the High Court is that since there is no lis, no speaking order is passed, as such an appeal would not lie, is not sustainable in law. The case is remanded back to the Commissioner (Appeals) for re-consideration.
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