Home Case Index All Cases Customs Customs + AT Customs - 2022 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (7) TMI 882 - AT - CustomsMaintainability of appeal - appeal rejected on the ground that once the reassessment of bill of entry is finalized they cannot file appeal before the Commissioner (Appeals) - HELD THAT:- The learned Commissioner (Appeals) has not given any finding on merit on the ground that reassessment is not possible once the bill of entry is self assessed. In view of the above Hon'ble Supreme Court judgment in ITC LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE, KOLKATA -IV [2019 (9) TMI 802 - SUPREME COURT], it is mandatory that if an assessee wants to challenge the assessment of bill of entry, he should file appeal before the learned Commissioner (Appeals) as the assessment of bill of entry is appealable order therefore, the learned Commissioner (Appeals) should not have rejected the appeal on the ground that the reassessment is not possible, he should have passed the order on merit. The appeals are allowed by way of remand to the learned Commissioner (Appeals) to pass afresh order on merit.
|