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TMI Blog2014 (12) TMI 644X X X X Extracts X X X X X X X X Extracts X X X X ..... er Sub Heading 84514029 and cleared them under Bill of Entry No. 901018, dated 14-10-1995. The goods imported have been cleared against EPCG licence issued in terms of Notification No. 97/2004-Customs, dated 17-9-2004. The said notification has exempted goods imported from basic customs duty (BCD) in excess of 5% ad valorem as well as from the entire additional duty of customs (CVD) leviable under Section 3 of the Customs Tariff Act, 1975. The BCD payable has been assessed at Rs. 8,08,205/-. An amount of Rs. 27,41,265.76 has been debited in EPCG licence as duty savings. Later on, MCPL realised that computer controlled HTHP yarn dyeing machine with due kitchen tank and accessories are covered by Sl. No. 193 of table to the notification (Item ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me of admitting the present Civil Miscellaneous Appeal, the following substantial questions of law have been settled for consideration : (i) When re-assessment cannot be done directly under Section 17(4) of the Act, whether it can be done indirectly by invoking Section 149 of the Act? (ii) Whether the Tribunal can exercise the discretion of the proper officer under section 149 of the Customs Act, 1962, especially when the proper officer has had no opportunity to exercise the same? 4. The learned counsel appearing for the appellant has advanced his elaborate argument in support of the contention put forth on the side of the Department. The ultimate argument put forth on the side of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y way of seeking amendment or by way of preferring an Appeal. But the Department has not done it. Under the said circumstances, the Department is totally precluded from challenging the present Final Order. 8. Apart from Section 129-B(2) of the said Act, the learned counsel appearing for the respondent has drawn the attention of the Court to Chapter-15 of CBEC Customs Manual of Instructions, wherein it is stated like thus : "On import or export of goods, at times, it is found that duty has been paid in excess of what was actually leviable on the goods. Such excess payment may be due to lack of information on the part of importer/exporter or non-submission of documents required for claim of lower value or rate of duty. Sometimes, such ..... X X X X Extracts X X X X X X X X Extracts X X X X
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