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TMI Blog2022 (6) TMI 214X X X X Extracts X X X X X X X X Extracts X X X X ..... UDICIAL) AND MR. P.ANJANI KUMAR, MEMBER (TECHNICAL) Shri BhushanKamble, Authorized Representative for the Revenue ShriAnupamDighe, Advocate for the Respondent ORDER Brief facts of the case are that the appellant herein had imported certain consignment of "I.R. Thermometer model UT 300R" through Air Cargo Complex, Sahar, Mumbai and filed the Bills of Entry dated 18.04.2020 and 21.04.2020 for cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the direction to re-assess the Bills of Entry and to grant consequential relief, if any, as per law. The impugned order was challenged by Revenue before the Tribunal inter alia,on the ground that setting aside the assessment order with direction to the lower authority for re-assessing the Bills of Entry with consequential relief is contrary to the provisions of Section 128 (3) (b) (ii) of the Cu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... but no speaking order to such effect, as contemplated under the statute has been passed by the proper officer of Customs. 4. We find that certain amendments were carried out to Section 128 of Customs Act,1962 w.e.f.29.03.2018 by the Finance Act, 2018. The effect of amendment was that the Commissioner (Appeals) was empowered under the statute to refer the matter back to the adjudicating authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 28 ibid. Moreover, giving direction for grant of consequential relief in the impugned order is not proper, in view of the amended provisions. Even as per un-amended provisions, admissibility of relief, if any, is premature inasmuch asthe same would have to be considered only by the proper officer on passing the assessment/re-assessment order. Therefore, we are of the consider opinion that the dire ..... X X X X Extracts X X X X X X X X Extracts X X X X
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