TMI Blog2007 (2) TMI 44X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants, application for early disposal of the appeal, we proceed to deal with the appeal. 2. It appears from the records that the appellants had imported a few consignments of what was described as "Computer controlled HTHP Yarn Dyeing Machine - Eco Bloc type" and filed Bills of Entry for clearance of the machines under EPCG scheme. The relevant notification restricted Basic Customs Duty (BCD) to 5% and exempted the goods from payment of CVD. However, it appears, the appellants executed a bond for over Rs. 1.00 crore and, against the same, the Bills of Entry were assessed to 5% BCD and clearance allowed against payment of such duty. The CVD at 16% [Tariff rate] was noted as 'duty saved' on the EPCG licence by the assessing authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oms did not accede to this request and communicated his decision to the assessee in a few letters wherein it was stated that the benefit of the above Notification had not been claimed in the Bill of Entry and hence not extended. Against this communication, the assessee preferred an appeal to the Commissioner (Appeals) and the latter also took the view that reassessment of Bill of Entry was not permissible where the goods had al ready been cleared for home consumption and no documentary evidence supporting the claim for reassessment was shown to be in existence at the time of clearance. The appellate authority took the stand that the assessment of the Bill of Entry had become final for want of appeal by the assessee and, therefore, there was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that absence of accessories would not be a ground for denial of the benefit inasmuch as the machine was shown to be capable of functioning as fabric dyeing machine even without the accessories. But this decision cited by the appellants does not seem to be on the point. However, another decision cited by the authorized representative of the company might be of aid to their claim for reassessment of the Bill of Entry. In the case of PPN Power Generating Co. P. Ltd. v. CC, Chennai - 2006 (204) E.L.T. 493 (Tri. - Chennai), the party had imported certain machine and cleared the same for home consumption, on payment of duty, under a Bill of Entry dated 21-12-2002. Later on, they came to know that they were not liable to pay duty by virtue of exe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the subject Bill of Entry cannot be said to be appealable under the Customs Act. What is appealable, according to the Board's circular, is an assessment made by the AC/DC. Hence the view taken by learned Commissioner (Appeals) in the impugned order that the assessment in question was not appealed against and hence became final cannot be accepted vis-a-vis the limited claim of the appellants for deletion of EPCG-related endorsement from the Bill of Entry and the licence. These endorsements were, admittedly, part of the assessment. As we have already noted that the Assistant Commissioner is not a party to the assessment. In the circumstances, we are of the view that, for the ends of justice, the appellants' claim for reassessment should be c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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