TMI Blog2022 (8) TMI 506X X X X Extracts X X X X X X X X Extracts X X X X ..... er Section 17 (1) is subject to re-assessment under Section 17 (5) by the proper officer. It often happens that the Customs Risk Management System [RMS] selects some bills of entry only for assessment by the proper officer and other bills of entry are cleared on the basis of self assessment itself. Assessment is a quasi-judicial order which can be appealed against before the Commissioner (Appeals) by the importer or Revenue whether or not any speaking order is passed while assessing the bills of entry. Similarly, shipping bills in respect of exports can also be appealed against both by the Revenue and by the importers/ exporters - if duty has been paid in excess, a refund can be claimed under section 27 which is not a quasi-judicial, pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeal [ Impugned order ] dated 01.06.2018 passed by the Commissioner of Customs (Appeals), New Customs House, Delhi whereby the respondent s appeal was allowed and the order of the lower authority was set aside. 2. The facts of the case in brief are that the respondent importer had filed two refund claims in the office of the Deputy Commissioner of Customs which were rejected by Orders-in-Original dated 06.06.2016 and 30.05.2016 on the ground that the bills of entry under which assessments were made were not assailed and unless the bills of entry were modified the refund cannot be sanctioned. On appeal, the Commissioner (Appeals) by the impugned order, distinguished the judgements of Supreme Court in the case of Collector of Central Exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessed and goods are cleared on the basis of such self-assessment can a refund be sanctioned without selfassessed bills of entry being assailed and modified. Prior to 2011, assessment under Section 17 had to be done by the proper officer only. After 2011 section 17 has been amended and a system of self-assessment by the assessee has been introduced. This self-assessment under Section 17 (1) is subject to re-assessment under Section 17 (5) by the proper officer. It often happens that the Customs Risk Management System [ RMS ] selects some bills of entry only for assessment by the proper officer and other bills of entry are cleared on the basis of self assessment itself. 6. Assessment is a quasi-judicial order which can be appealed again ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anctioned so as to modify the assessment of bill of entry. 8. While the above two judgments pertained to the period prior to 2011, in the case of Aman Medical Products, the High Court of Delhi dealt with a case of self-assessment of bills of entry by the importer. The question was if refund can be sanctioned if duty is paid in excess in self-assessed bills of entry without appealing before the Commissioner (Appeals). The High Court of Delhi has held that in cases where there is no assessment by the proper officer refund can be sanctioned without assailing the bills of entry. 9. The case of Aman Medical Products along with several other cases pertaining to Customs, Central Excise and Service Tax were decided by a Constitution Bench of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tainable in law, is contrary to what has been held by this Court in Escorts (supra). 10. We find that the impugned order passed following Aman Medical Products is not sustainable as the issue is now settled by the Constitution Bench of the Supreme Court in ITC that no refund can be sanctioned even in cases of self-assessment without assailed the bill of entry. Respectfully following the judgment of the Supreme Court in ITC that the refund cannot be sanctioned without assailing the self assessed bills of entry, we find that impugned order cannot be sanctioned. 11. Accordingly, the impugned order is set aside and the appeal is allowed with consequential relief, if any, to the Revenue. [Pronounced in open court] - - TaxTMI - TMIT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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