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2009 (7) TMI 347 - AT - CustomsWhen importer noticed that rate of CVD were reduced to 8% from 16% vide Notification No. 23/2007-C.E , he filed applications for amendment/re-assessmenl of bills of entry. They have also filed refund claims - Appraiser re-assessed the bills of entry and approved by the Asst. Commissioner, refund claims were sanctioned on the basis of re-assessment of bills of entry – Refund were sanctioned on re-assessment of bills of entry while appeal pending before Commissioner (A) - Unless that order of assessment has been reviewed under Section 28 and/or modified in an appeal that order stands – appellant failed to show any provision for re-assessment of bills of entry. - In any event, there is a provision for amendment of bills of entry under Section 149 of the Customs Act - re-assessment of bills of entry by the Appraiser and approval by the Asst. Commissioner is contrary to law, cannot be accepted. However, the appellants also requested for amendment of the bills of entry which was not considered by the original authority. - Matter is remanded back to the original authority to decide afresh after considering the amendment of bills of entry - Regarding appeal filed by the importer, I find that the importer withdrew the appeals as they got refund. Appeals were dismissed as infructuous. Submission of the learned Advocate is that order passed by the Commissioner (Appeals) would be set aside on the basis of subsequent development in the matter I find that appeals were dismissed as infructuous and, therefore, importer may apply before the Commissioner (Appeals) to consider the matter on the basis of subsequent development and the Commissioner (Appeals) shall decide the matter in accordance with law.
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