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2018 (1) TMI 1138 - CESTAT CHENNAIMaintainability of appeal - validity of assessment order - case of Revenue is that the appellant cannot be said to have grievance over the assessment order that was passed on the inputs furnished by him - Held that: - the assessed Bill of Entry is definitely an assessment order which can be appealed against to the Commissioner (Appeals). However, for justifying such an appeal, there should be grievance caused to the importer by way of assessment done in the Bill of Entry. It is not forthcoming whether at the stage of filing the Bill of Entry, the appellant had declared the miscellaneous charges as EUR 6748.34 or whether the same had been added by the assessing officer. The appellant has also not filed the copy of the check list, filed along with the Bill of Entry to ascertain this aspect. Matter remanded for reexamination of the issue - appeal disposed off by way of remand.
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