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TMI Blog2023 (3) TMI 846X X X X Extracts X X X X X X X X Extracts X X X X ..... toms X X X X Extracts X X X X X X X X Extracts X X X X ..... ls of Entry in terms of Section 149 read with Section 154 of the Customs Act, 1962. The impugned order, however, came to be passed by the respondent on 14.02.2020 rejecting the request for re-assessment and refund on the ground that the petitioner had not filed statutory appeal with the appropriate authority seeking modification of the self-assessment. 5. Inter-alia the first respondent refers to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat such challenge may be by way of appeal under Section 128 or other relevant provisions of the Act. Paragraph 47 of the judgment is relevant in this context and is extracted below:- "47. When we consider the overall effect of the provisions prior to amendment and post-amendment under Finance Act, 2011, we are of the opinion that the claim for refund cannot be entertained unless the order of as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication could be by way of statutory appeal or under relevant provisions of the Act. To this extent, the stipulation in public notice dated 15.10.2019, does not align with the ratio of the judgment of the Supreme Court. 8. In light of the categoric pronouncement of Hon'ble Supreme Court as aforesaid, resort to Section 149 of the Customs Act is perfectly in order and thus the application of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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