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2024 (4) TMI 1018 - CESTAT BANGALOREChallenging the assessment of Bill of Entry - The assessing authority initially rejected this claim, prompting the appellant to file a revised Bill of Entry without claiming the benefit of these notifications. Subsequently, the appellant filed an appeal challenging the assessment made by the Customs authorities. - Benefit of concessional rate of customs duty and CVD - appeal rejected by taking the recourse of Section 17(5) of the Customs Act, 1962 - HELD THAT:- In the present case, it is found that after rejection of the appellant’s claim of benefit under the above said notifications as declared in their Bills of Entry, they paid the duty under protest and preferred appeal before the learned Commissioner(Appeals). Therefore, the learned Commissioner(Appeals) ought to have decided the appeals on merits instead of rejecting the same by observing that the appellant has accepted the re-assessment. Further, the Hon’ble Supreme Court in the case of ITC LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE, KOLKATA -IV [2019 (9) TMI 802 - SUPREME COURT] has held that Revenue as well as appellant can prefer an appeal against the order of the assessment. The impugned order is set aside and the case is remanded to the learned Commissioner(Appeals) to decide the issues on merit, after affording an opportunity of hearing to the appellant. Since the assessment involved in the appeals is around a decade old, it is directed that the denovo proceeding be completed within three months from the date of communication of this order. Appeal is allowed by way of remand.
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