TMI Blog2021 (11) TMI 697X X X X Extracts X X X X X X X X Extracts X X X X ..... toms Act, 1962. The appellant is directed to make an application under section 154 of the Customs Act, 1962 for Re- assessment of Bills of Entry. The Proper officer shall consider the application to be made under section 154 of the Customs Act, 1962 in accordance with law - the appeal is disposed of by way of remand to the Original Authority. - Customs Appeal No.10331 of 2014 - A /12512/2021 - Dated:- 18-11-2021 - MR. RAMESH NAIR, MEMBER (JUDICIAL) AND MR. P. ANJANI KUMAR M, MEMBER (TECHNICAL) Shri Willingdon Christian, Advocate for the Appellant Shri Dinesh Prithiani, Assistant Commissioner (AR) for the Respondent ORDER Brief facts of the case are that the appellant imported various consignments of crude petroleum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eight/Demurrage as per the Charter Party Agreement, charging NCCD on shore tank receipt quantity instead of bill of lading quantity and after considering the transaction value. The Superintendent, Customs, reassessed the bill of entries as per the directions of the Commissioner (Appeals) and issued reassessment order dated 23 12.2008. Consequent to the aforesaid reassessment order, the appellant filed 9 refund claims under cover of 9 different letters. The adjudicating authority rejected the refund claim on the ground that the appellant had not filed any appeal against the 26 orders of final assessment order for finalizing provisional assessment. 1.1 Being aggrieved by the OIO the appellant filed an appeal before the Commissioner (Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) appearing on behalf of the revenue reiterates the finding of the impugned order. Relying upon the Hon ble Supreme Court judgment in the case of Priya Blue Industries Ltd 2004 (172) ELT 145 (SC) he submits that there was no option for the appellant except to challenge the re- assessment order passed by the Proper Officer of Vadodara. 4. We have carefully considered the submission made by both the sides and perused the records. We find that among other submissions the learned counsel has also made reference of Section 154 of Customs Act, 1962 whereby the assessment can be amended by Reassessment of Bill of Entry. However, on query from the bench learned counsel fairly submits that they have not filed any application under section 154 o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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