TMI Blog2019 (7) TMI 1060X X X X Extracts X X X X X X X X Extracts X X X X ..... e of order of justification which may be challenged in appeal. However, duty paid in excess of that prescribed by law cannot be retained by the exchequer and eligibility to the benefit of notification no. 21/2002- Cus dated 1st March 2002 is not in question here. It would appear that the letter dated 9th September 2011 sought for recall of the bills of entry to make the necessary emendations th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri Manoj Kumar, AC (AR) for the respondent ORDER PER: C J MATHEW By order-in-appeal no. 710(GRIII) 2012 (JNCH)/IMP-594 dated 11th December 2012, Commissioner of Customs (Appeals), Mumbai II upheld the order of the original authority imports of rayon filament yarn effected against bills of entry no. 4233593/1.8.2011, 4180987/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l was not maintainable as the declared classification and rate of duty were accepted without alteration by the proper officer and that such approval of self-assessment could not be challenged by the assessee. 3. Learned Authorised Representative reiterated the findings of the lower authorities. 4. We have no doubt that, in the regime of self-assessment, reassessment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t for re-assessment be treated as application under section 149 of Customs Act, 1962 for amendment of the bills of entry. The proper officer may therefore consider this application and pass appropriate order in accordance with law and after granting opportunity to be heard to the appellant herein. 6. Appeal is accordingly disposed off. (Operative part pronounced in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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