Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights July 2022 Year 2022 This

Maintainability of appeal before the Commissioner (Appeals) - ...


Appeal on Bill of Entry Reassessment Maintainable; File Appeal with Commissioner (Appeals) for Evaluation on Merits.

July 21, 2022

Case Laws     Customs     AT

Maintainability of appeal before the Commissioner (Appeals) - reassessment of bill of entry - if an assessee wants to challenge the assessment of bill of entry, he should file appeal before the learned Commissioner (Appeals) as the assessment of bill of entry is appealable order therefore, the learned Commissioner (Appeals) should not have rejected the appeal on the ground that the reassessment is not possible, he should have passed the order on merit. - AT

View Source

 


 

You may also like:

  1. The central issue revolves around the maintainability of a single appeal filed by the Revenue against multiple Bills of Entry. As per Rule 6(A) of the CESTAT Procedure...

  2. Rule 6(A) requires filing separate appeals for each order-in-original. In a case involving multiple Bills of Entry, if a common order-in-appeal disposed of appeals...

  3. One appeal filed by the Revenue against 7 Bills of Entry is not maintainable. As per Rule 6(A) of the CESTAT Procedure Rules, 1982, when the Commissioner (Appeals)...

  4. Reassessment of Bill of Entry - case of the Revenue is that respondent should have appealed before the Commissioner (Appeals) against the assessment of the Bill of Entry...

  5. Refund claim - rejection of refund on the ground that no appeal was filed - In the present case, the Revenue admittedly, amended the Bills of Entry by re-assessing the...

  6. Validity of final/reassessment order of Bill of Entry - ex parte final assessment of the Bill of Entry - the respondent No.4 has made final assessment/re-assessment of...

  7. Levy of late fee charges - delay in filing the bill of entry - sufficient reason for delay in filing the bill of entry was shown or not - Since necessary amendments have...

  8. Levy of penalty - late filing to bill of entry - since the Customs Official did not clear the goods under exemption, the appellant had no option but to file bill of...

  9. Levy of late fee - late filing of Bill of Entry - after obtaining the order of cancellation of earlier Bill of Entry, the new Bill of Entry has been filed within three...

  10. Waiver of late fees - Bill of Entry got purged before payment of duty through IGST - filing of fresh Bill of entry due to system error - The imposition of late fee...

  11. The law prevalent as on the date of the import of the vessel in the case on hand would only be applicable and that merely because the bill of entry was not filed at the...

  12. Union Budget 2019-20- Filing of Bills of Entry

  13. Who is the importer? - Valuation of imported goods - MEGPTCL did not hold itself out to be the importer. Undisputedly, the Bills of Entry were filed by PMC and right...

  14. CENVAT credit - photo copy of courier Bill of Entry - bill of entry in case of courier is filed consolidated in respect of various importers, if that is so then it is...

  15. Condonation of delay in filing appeal - In the present case, in four months, around 121 days come, and the appeal was filed on 121st day. The appellate authority should...

 

Quick Updates:Latest Updates