Chennai) - BSNL vs Commr. Of Cus. (Imports)
Bills of Entry - Reassessment on account of excess duty paid - Denial of - Limitation - Delay in
filing appeal - Assessment ... remains is whether there is any proof of handing over reassessed Bills of
Entry to the appellant by the officers on 31.08.2023.
3.4 A dated
Page 9 of 20
Appeal No.: C/75971/2021-DB
reassessed bills of entry were not required,
citing some case laws. It claimed that filing ... reassess the Bills of entry.
(J) The Appellant's Counsel has claimed that
the bills of entry were reassessed, referring to
Page
SUVENDU KUMAR PATI
Summery refusal by the Department to reassess 56 Bills of Entry
through which imported mobile handsets were cleared between the
period June ... directly sought without reassessment and
Hon'ble Bombay High Court had ordered to process refund without
reassessment of Bills of Entry but the same
turn remanded the matter to the adjudicating authority to
reassess the Bills of Entry based on the judgment of the Hon'ble
Supreme Court ... reassessment
claiming concessional rate of duty is set aside and the matters
are remanded to the adjudicating authority to reassess the Bills
of Entry allowing
claim.
The bill of entry is merely stamped to allow clearance of the goods. No
reasons are provided in the bill of entry on account ... bill of
entry in the case of selfÂassessed bill of entry; or
(ii) the duty actually payable is reflected in the reassessed
bill
ground
namely that the Petitioner had not submitted reassessed bill of
entries on the basis of which the Petitioner was claiming the
refund.
10. According ... either to first challenge the
assessment or to get the bill of entry reassessed before making
the claim of refund.
12. On 4th March
given in RMS and EDI Bill of Entry at the time of
assessment of the Bills of Entry no.4014924, 4015086 and
Page ... given in RMS and EDI Bill of Entry at the time of
assessment of the Bills of Entry
Bill of Entry per the final de novo order in Original No.557/1999, dated 22.08.1999, and also stated that the original Bill of Entry ... petitioner vide letter dated 24.06.2004, requesting them to collect the reassessed Bill of Entry. The petitioner, by letter dated 28.06.2004, has requested for abatement
effect that it was not permissible in law to reassess the Bills of Entry under Section 149 of the Customs Act on the basis ... amended :
Provided that no amendment of a Bill of Entry or shipping bill or bill of export shall be so authorised to be amended after
given in RMS and EDI Bill of Entry at the time of
assessment of the Bills of Entry no.4014924, 4015086 and
Page ... given in RMS and EDI Bill of Entry at the time of
assessment of the Bills of Entry
