TMI Blog2017 (3) TMI 402X X X X Extracts X X X X X X X X Extracts X X X X ..... a challenge to the assessment, refund application cannot be entertained - Held that: - It is seen from section 149 of the Customs Act, 1962 that amendment of a document can be accorded on the discretion of the ‘proper officer’. In this particular dispute, the first appellate authority has effectively directed the lower authority to consider amendment of the bill of entry. This was an option that w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assesse. 2. Briefly the facts are that M/s Shabnam Industries had exported plate rolling machine vide shipping bill no. 2672182 dated 24 th March 2004 which, having been rejected by the foreign buyer, were re-imported vide bill of entry no. 632844 dated 28 th November 2005. In accordance with notification no. 94/96 dated 16 th December 1996 (at serial no. 2), the re-imported goods were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; 78,447/- and the original authority further invoked the bar of limitation as the bill of entry had been filed on 20 th November 2005 whereas the application for refund is dated 29 th March 2006. 5. The appeal of Revenue is based on the failure of the respondent -importer to challenge the assessment as a prelude to seeking refund and the contention that the first appellate authority had exce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er to challenge the assessment as a prelude claiming refund. The impugned order has merely remanded the matter back to the original authority to consider the eligibility to nil rate of duty under the said exemption notification and has not set aside the impugned order to grant refund. He has merely ordered consideration of re-assessment of the bill of entry on an application to that effect made ..... X X X X Extracts X X X X X X X X Extracts X X X X
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