TMI Blog2019 (4) TMI 1187X X X X Extracts X X X X X X X X Extracts X X X X ..... ttended to under section 149 of Customs Act, 1962 and in accordance with the law prescribed. This aspect has not been examined by the lower authorities; it would be appropriate to set aside the impugned order and refer the matter back to the original authority for considering the application of the appellant under the provision of section 149 of Customs Act, 1962. Appeal allowed by way of remand. - Appeal No. C/823/2011 - A/85509/2019 - Dated:- 15-3-2019 - Mr C J Mathew, Member (Technical) And Ajay Sharma, Member (Judicial) Ms. Lakshmi Menon, Advocate for the appellant Shri R. Kumar, AC (AR) for the respondent ORDER Per: C J Mathew The dispute herein pertains to import of spark ignition engines for moto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... affirming that these provisions of Customs Act, 1962 offered sufficient space for revisiting assessments in exercise of discretion vested with the competent authorities. She also relies upon the decision of the Tribunal in Bennet Coleman Co Ltd v. Commissioner of Customs, Bangalore [2008 (232) ELT 367 (Tri- Bang.)], in Collector of Customs, Chandigarh v. Oswal Woollen Mills Ltd [1995 (76) ELT 408 (Tribunal)], in ABB Ltd v. Commissioner of Customs, Mumbai [2005 (181) ELT 71 (Tri-Del.) and in Commissioner of Customs, New Delhi v. Hero Honda Motors Ltd [2008 (227) ELT 482 (Tri-Del)] besides the decision of the Hon'ble High Court of Kerala in Union of India v. Aluminium Industries Ltd [1996 (83) ELT 41 (Ker.)]. 4. Learned A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot be allowed to continue unrectified. The consequences, if any, of rectification of the errors are covered by other provision of Customs Act, 1962; that however, is not the issue before us and should be dealt with by the authorities competent to do so. The grievance of the appellant is that the lower authorities have not considered their request for alteration of the tariff item in the bills of entry. 6. The application, undoubtedly, sought for refund of the excess duty and/or re-assessment of the bills. Refund is a special provision under section 27 of Customs Act, 1962 that is comprehensive and self-contained on its own. Likewise, re-assessment is intrinsic to section 17 of Customs Act, 1962. Irrespective of eligibility or entitle ..... X X X X Extracts X X X X X X X X Extracts X X X X
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