TMI Blog2023 (2) TMI 46X X X X Extracts X X X X X X X X Extracts X X X X ..... ring the goods for home consumption, the clock starts ticking for limitation to issue a demand under Section 28. In this case, the Deputy Commissioner has clearly erred in issuing an assessment order under Section 17(5) after the goods were already cleared for home consumption. He had no authority to issue such an order because he could assess a bill of entry only if the goods are still imported goods and are dutiable goods . Once an order permitting clearance of goods for home consumption is given, they cease to be imported goods under Section 2(25) and cease to be dutiable goods under Section 2(14) - If an error is noticed in the assessment including self-assessment, the option available to the importer is to file an appeal before Commissioner (Appeals). The Deputy Commissioner has clearly issued the assessment order without any authority and, therefore, the Commissioner (Appeals) was correct in setting aside the assessment order. As the self assessment order by the Deputy Commissioner has been issued without any authority of law and has correctly been set aside by the Commissioner (Appeals), there is no need to go into the merits of the classification of the imported go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d reliance on the judgment of the Hon ble Supreme Court in the case of ITC Limited Vs. Commissioner of Central Excise, Kolkata-IV [ 2019 (368) ELT 216 (SC) ] in which it has been held by the Larger Bench of the Supreme Court that even self-assessment is also an assessment under the Customs Act and can be appealed against by both sides. The Commissioner (Appeals), therefore, held that the self-assessment by the appellant had become final on payment of duty and clearance of the imported goods. This self-assessment could be altered only through appeal proceedings and not through re-assessment under Section 17(5). He also found the appeal filed by the Revenue to be correct on merits i.e., classification of the product canned pineapple slices under CTH 20082000 was correct. However, he did not elaborate his findings regarding the merits of the classification. 4. Aggrieved, the appellant filed this appeal for the following prayer: (i) Set aside the Order-in-Appeal dated 11.05.2020 and restore the Order of reassessment dated 31.01.2019 passed by the learned Deputy Commissioner with consequential reliefs [the date of re-assessment order was erroneously mentioned as 4.5.2020 in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ary appeals. Further, if the bill of entry is marked to the officer for re-assessment, the assessment initially done on the basis of the details available in the bill of entry. On examination, if differences are found, the bill of entry may be again re-assessed. Thus, the process of self-assessment by the importer can be followed by re-assessment by the officer more than once. The definition of assessment under Section 2(2) of the Act is as follows: (2) assessment means determination of the dutiability of any goods and the amount of duty, tax, cess or any other sum so payable, if any, under this Act or under the Customs Tariff Act, 1975 (hereinafter referred to as the Customs Tariff Act) or under any other law for the time being in force, with reference to- (a) the tariff classification of such goods as determined in accordance with the provisions of the Customs Tariff Act; (b) the value of such goods as determined in accordance with the provisions of this Act and the Customs Tariff Act; (c) exemption or concession of duty, tax, cess or any other sum, consequent upon any notification issued therefor under this Act or under the Customs Tariff Act or under any other la ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... toms lower in rank than a [Principal Commissioner of Customs or Commissioner of Customs] may appeal to the [Commissioner (Appeals)] [within sixty days] from the date of the communication to him of such decision or order : [Provided that the Commissioner (Appeals) may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of sixty days, allow it to be presented within a further period of thirty days.] [(1A) The Commissioner (Appeals) may, if sufficient cause is shown, at any stage of hearing of an appeal, grant time, from time to time, to the parties or any of them and adjourn the hearing of the appeal for reasons to be recorded in writing : Provided that no such adjournment shall be granted more than three times to a party during hearing of the appeal.] (2) Every appeal under this section shall be in such form and shall be verified in such manner as may be specified by rules made in this behalf. 43 . As the order of self-assessment is nonetheless an assessment order passed under the Act, obviously it would be appealable by any person aggrieved thereby. The expression ‗Any person is of w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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