2023 (8) TMI 364

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..... which the instant appeal has been filed, the original authority has decided the issue and in technical term, the instant appeal has virtually become infructuous. However, Mr. Maiti arduously submits that the legal point which is yet to be decided should have been decided by this Court in relation to the scope and power of the authority under Section 154 of the Customs Act, 1962. It is manifest from the record that the issue concerning the levy of Customs duty upon determination has traveled at different fora permissible under the law and ultimately reached to this Court as the Tribunal disagreeing with the view of the original authority as well as the appellate authority remanded the matter to decide the same in the light of the ratio of t .....

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..... appeared to the respondents an error and/or omission on the part of the authority in not correctly assessing and/or following the procedure required in this regard and thereafter they applied for rectification and/or correction of such omission and/or error under Section 154 of the Act. The said order could not be sustained by the appellate authority upon noticing the judgment of the Apex Court rendered in the case of Gangadhar Narsingdas (supra). Several judgments were cited by the respondents of the different High Courts as well as the Supreme Court on interpretation of the word 'omission' and it was sought to be contended by the respondents that such an error or the omission committed by the concerned officer in assessing the Customs dut .....

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..... therefore, the word 'omission' should not be given a restrictive meaning but should be expanded to imbibe within itself an error occurred because of such omission. We do not delve to go much deep into the above aspect for the simple reason that the authorities have accepted the order of remand passed by the appellate authority on the first occasion and proceeded thereupon and therefore, it is too late in the day to take such a plea at an advance stage of the litigation which, in our opinion, is practically a second round of litigation, though commenced from the original cause. A further argument is advanced by Mr. Maiti that it is a paramount duty of the exporter to make a self-assessment of the duty as envisaged under Section 17 of the sa .....

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