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2020 (2) TMI 9 - AT - CustomsMaintainability of appeal - appeal rejected only on the ground that there is no order of assessment by the proper officer of customs as they were RMS facilitated bills of entry and goods were cleared on the self assessment done by the Appellant - Section 128 of the Customs Act - HELD THAT:- Hon’ble Supreme Court in the matter of ITC LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE, KOLKATA -IV [2019 (9) TMI 802 - SUPREME COURT] has laid down that as the order of self-assessment is nonetheless an assessment order passed under the Act, obviously it would be appealable by any person aggrieved thereby. The Hon’ble Supreme Court also observed that the order of self-assessment is an order of assessment as per section 2(2), as such, it is appealable in case any person is aggrieved by it. Section 128 has not provided for an appeal against a speaking order but against “any order”, which is of wide amplitude. The law laid down by the Hon’ble Supreme Court squarely applies on the facts of the case. The language of Section 128 ibid is clear and unambiguous and the reasoning given by the learned Commissioner that since there is no order or decision of any Customs officer, the appeal filed by the appellant cannot be sustained, is erroneous and contrary to law. Matter remanded back to the learned Commissioner with a direction to decide the Appeal on merits after affording reasonable opportunity of hearing to the Appellant - appeal allowed by way of remand.
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