TMI Blog2007 (6) TMI 329X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods were cleared. It is open to the assessee to approach the department for re-assessment of the impugned Bills of Entry in accordance with law - appeal allowed subject to test of unjust enrichment. - C/582/2006 - 668/2007 - Dated:- 1-6-2007 - Shri P. Karthikeyan, J. REPRESENTED BY : Shri Aashish Kumar, Advocate, for the Appellant. Shri Mohideen, JDR, for the Respondent. [Ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een filed without challenging the erroneous assessment made on the respective Bills of Entry. He found that once an order of assessment was passed, the duty would be payable as per that order. Unless that order of assessment had been reviewed under Section 28 and/or modified in appeal that order stands. To arrive at the above finding, he relied on the ratio of the Apex Court decision in Priya Blue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned to pay the anti-dumping duty not due, owing to erroneous assessment of the Bills of Entry. Once the imported goods were correctly declared in the Bills of Entry, it was the duty of the proper officer of customs to assess the duty due. Therefore, if the assessing officer committed a mistake, the same should be corrected and if any excess amount was collected pursuant to wrong assessment, that a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re-assessment of the Bills of Entry to determine the correct amount of duty due by amending the Bills of Entry in terms of Section 149 of the Customs Act. 5. After hearing both sides, I find that Section 149 provides for amendment of Bills of Entry even after the clearance of goods provided the amendment is made on the basis of documents that were in existence at the time the goods were cleared ..... X X X X Extracts X X X X X X X X Extracts X X X X
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