TMI Blog2009 (7) TMI 347X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned on the basis of re-assessment of bills of entry. In the meantime, the importer filed two appeals against the assessed bills of entry before the Commissioner (Appeals) challenging the assessment of bills of entry. However, the importer received refund claims as per order of the Asst. Commissioner and, therefore, they requested before the Commissioner (Appeals) to permit to withdraw their appeals. By order-in-appeal dated 17-12-2007 the Commissioner (Appeals) dismissed the appeals filed by the importer as being infructuous. 2.2 Subsequently, the importer found that the Revenue filed appeal before the Commissioner (Appeals) against the orders of refund claim. By order-in-appeal dated 17-4-2008 the Commissioner (Appeals) dismissed the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CC, Airport, Mumbai, reported in 2008 (232) E.L.T. 345 (Tri.-Mumbai). It is his submission that in view of the decisions of the Tribunal, appeal filed by the Revenue is liable to be rejected. Regarding appeals filed by the importer, he submits that the importer withdrew the appeals as the refund claim was received by them. He submits that they have filed appeal before Tribunal on the basis of subsequent development in the matter, as the Revenue challenged refund claims. It is his submission that after considering the subsequent development in the matter, order of the Commissioner (Appeals) in their appeal may be set aside. 5. After hearing both sides and on perusal of the records, it is seen that the importer requested for re-assessment/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded the amendment is made on the basis of documents and were available at the time the goods were cleared. As such, the impugned orders are set aside. Appeal filed by the Revenue is allowed and the matter is remanded back to the original authority to decide afresh after considering the amendment of bills of entry in the light of the decision of the Tribunal. 7. 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 ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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