TMI Blog2023 (7) TMI 1066X X X X Extracts X X X X X X X X Extracts X X X X ..... o litigate the matter further. At this belated stage where the documents are not available with the department and this thing has been repeatedly coming on record and that the duty was paid under protest, the party is entitled to relief and matter remanded to Commissioner (Appeals) to allow the benefit of the Notification sought by the party after due examination of the same, as per law specially provisions of Section 149. Appeal allowed by way of remand. - CUSTOMS APPEAL NO. 10814 OF 2017-DB - Final Order No. A/ 11506 /2023 - Dated:- 11-7-2023 - HON BLE MR. RAJU , MEMBER ( TECHNICAL ) And HON BLE MR. SOMESH ARORA ( JUDICIAL ) Shri Deepak Thackur , Advocate appeared for the Appellant Shri Anand Kumar , Superintendent ( Authorized Representative ) for the Respondent ORDER SOMESH ARORA When the matter came up for hearing learned advocate for the appellant pointed out that this is an old matter pertaining to the year April 2015 to July 2015 and in the instant case, the appellants had maintained that the duty was paid under protest and for finalization of assessment had gone in appeal to claim a particular Exemption Notification. Learned Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ;ble Supreme Court in the matter of MIL India Ltd. 2007 (210) ELT 185 (SC) and stated that on the question of remand, the Supreme Court only made a passing remark, and relied on the case of Medico Labs (supra) and the decision of Hon'ble Apex Court in their decision in the case of Umesh Dhaimode-1998 (98) E.L.T. 584 (S.C.). 5.7 In the light of the aforesaid facts and circumstances, I set aside the impuged assessment orders with a direction to the assessing authority for consideration of all the available facts, documents provisions of law and to pass suitable orders in adherence of principles of natural justice within 4 weeks time from the date of receipt of this order. 1, however, make it clear that while passing this order, I have not expressed any opinion or views on the merits of the dispute or the case laws cited by the appellant in this regard, which shall be independently considered by the assessing authority. (emphasis supplied) 2. He thus set aside the assessment orders with directions to the assessing authority for de novo consideration of all facts, documents and provisions of law and to pass suitable order after following natural justice. Therefor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rather gave his reasoning as to why self assessment cannot be reopened vide para 7 to 8 of his order reproduced below: Para 7. While introducing self-assessment mechanism, the provisions of Section 17 of the Customs Act, 1962 were amended by Finance Bill of 2011. The amended text of Section 17 reads as under:- SECTION 17. Assessment of duty. (1) An importer entering any imported goods under section 46, or an exporter entering any export goods under section 50, shall, save as otherwise provided in section 85, self-assess the duty, if any, leviable on such goods. (2) The proper officer may verify the self-assessment of such goods and for this purpose, examine or test any imported goods or export goods or such part thereof as may be necessary. (3) For verification of self-assessment under sub-section (2), the proper officer may require the importer, exporter or any other person to produce any contract, broker's note insurance policy, catalogue or other document, whereby the duty leviable on the imported goods or export goods, as the case may be, can be ascertained, and to furnish any information required for such ascertainment which is in his power to produc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relied on many case laws, which I don't find applicable in the instant case. In view of the above, I find that the appeal doesn't satisfy the criteria laid down in Section 128. In view of the above, I pass the following order: ORDER 8. I uphold the order of the lower authority and reject the appeal filed by M/s. Sony India Limited. 2.1 In short, the Commissioner (Appeals) in second round not realizing that his predecessor has already set aside self assessment order which finding has remained uncontested till date by the department, gave life to such self assessment orders and again stated that the appellant cannot be a person aggrieved by the self assessment order which in any case were NON EST after the first appellate order was passed. The learned advocate for the appellants seeks to rely on the following two decisions to indicate that self assessment is also an assessment and appellable like any other assessment order for the purposes of indicating that in any case it was even the self assessment order could be challenged. ITC Ltd. 2019 (17) SCC 46 MK Woods India (P) Ltd. Customs Appeal No. 11277 of 2016 (decision dated 11.05.2023) 3. Le ..... X X X X Extracts X X X X X X X X Extracts X X X X
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