TMI Blog2016 (11) TMI 1426X X X X Extracts X X X X X X X X Extracts X X X X ..... n passed whereas additional duty has been imposed in the bill of entry, which the petitioner paid under protest. Unless an order is passed in terms of Section 17(5), the reassessment made by the officer in the bill of entry does not become a decision or order which could be appealed against - in order to enable the petitioner to prefer an appeal, necessarily, the officer concerned will have to pas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner was called upon to pay an additional duty, which is the petitioner paid. According to the petitioner, the payment was made under protest. The petitioner thereafter filed appeal against the additional duty imposed as per the bill of entry and the appeal came to be rejected as stated above. The main contention urged by the petitioner is that the bill of entry was reassessed by the first respon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessment of duty and the reassessment is being carried on in terms of Section 17(4) which reads as under : (4) Where it is found on verification, examination or testing of the goods or otherwise that the self-assessment is not done correctly, the proper officer may, without prejudice to any other action which may be taken under this Act, re-assess the duty leviable on such goods. 5. The co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the re-assessment, within a specified time. Apparently, no such order had been passed whereas additional duty has been imposed in the bill of entry, which the petitioner paid under protest. Unless an order is passed in terms of Section 17(5), the reassessment made by the officer in the bill of entry does not become a decision or order which could be appealed against. Section 18 also lead some assi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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