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TMI Blog2023 (4) TMI 353X X X X Extracts X X X X X X X X Extracts X X X X ..... (Goods of Special Importance) Act, 1957, was amended vide Section 78 of the Finance Act, 2011 to the extent as indicated in the Thirteenth Schedule to the said Finance Act. Consequently, with effect from 08-04-2011, the Impugned goods became chargeable to Special Additional Duty of Customs @ 4% ad-valorem in terms of Notification No. 19/2006-Customs dated 01-03-2006 in as much as the said goods ceased to be 'goods specified in the First Schedule to the Additional Duty of Excise (Goods of Special Importance) Act, 1957 (58 of 1957) for purposes of Sl. No. 50 of the table annexed to Notification No. 20/2006-Customs dated 01-03-2006 or Sl. No. 12 of Notification No. 21/2012-Customs dated 17-03-2012, as the case may be. It, therefore, appeared that the appellant wrongly claimed exemption from payment of Special Additional Duty under Notification No. 21/2012-Custom which resulted in short levy of duty of the 4% Special Additional Duty of Customs amounting to Rs. 2,92,612.00. Consequently, a Show Cause Notice F. No. VIII/32-08/CERA/ICD-Sanand dated 08-01-2014 was issued to the appellant. Party also made application for amendment and re-assessment of the subject Bills of Entry for ava ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner (Appeals) on appeal having been made by the revenue seeking denial of the APTA benefit to the appellant, on the ground that the same was never an issue in the show cause notice and re-assessment done in the proceeding relating to demand of SAD was illegal and improper, allowed the department‟s appeal. Party in appeal, inter alia seeks to rely on the decision their own case and Order No. A/11327-11351/2014 dated 09.07.2014 allowing APTA benefit under Notification No. 72/2005-Cus on re assessment. In the aforesaid order, the Commissioner (Appeals) as well as this Tribunal took the considered view that the first appellant authority had correctly done the re-assessment of the party (the present appellants), on their own notice that they had not claimed the benefit of Notification No. 72/2005-Cus and approached first appellate authority in statutory right of appeal. The Commissioner (Appeals) directed consideration by the assessing authority of Notification No. 72/2005-Cus and same order was upheld by this Tribunal. 6. Learned AR pointed out that filing of re-assessment, after 10 months of final assessment was improper and illegal and that too in a proceeding which was r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ence of amendment or modification having been made in the bill of entry on the basis of which self-assessment has been made. In other words, the order of self-assessment is required to be followed unless modified before the claim for refund is entertained under Section 27. The refund proceedings are in the nature of execution for refunding amount. It is not assessment or re-assessment proceedings at all. Apart from that, there are other conditions which are to be satisfied for claiming exemption, as provided in the exemption notification. Existence of those exigencies is also to be proved which cannot be adjudicated within the scope of provisions as to refund. While processing a refund application, re-assessment is not permitted nor conditions of exemption can be adjudicated. Re-assessment is permitted only under Section 17(3)(4) and (5) of the amended provisions. Similar was the position prior to the amendment. It will virtually amount to an order of assessment or re-assessment in case the Assistant Commissioner or Deputy Commissioner of Customs while dealing with refund application is permitted to adjudicate upon the entire issue which cannot be done in the ken of the refund prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is found on verification, examination or testing of the goods or otherwise that the self assessment is not done correctly, the proper officer may, without prejudice to any other action which may be taken under this Act, re- assess the duty leviable on such goods. (5) Where any re-assessment done under sub-section (4) is contrary to the self- assessment done by the importer or exporter regarding valuation of goods, classification, exemption or concessions of duty availed consequent to any notification issued therefore under this Act and in cases other than those where the importer or exporter, as the case may be, confirms his acceptance of the said re-assessment in writing, the proper officer shall pass a speaking order on the re- assessment, within fifteen days from the date of re-assessment of the bill of entry or the shipping bill, as the case may be. (6) Where re-assessment has not been done or a speaking order has not been passed on re- assessment, the proper officer may audit the assessment of duty of the imported goods or export goods at his office or at the premises of the importer or exporter, as may be expedient, in such manner as may be prescribed." 7.2 If on veri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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