Appeal must show genuine grievance for validity. Remand for investigation on assessment and clarity on charges.

The Tribunal emphasized the requirement of a genuine grievance against an assessment for an appeal to be valid. The case was remanded for further investigation by the Commissioner (Appeals) to ascertain the validity of the appellant's grievance concerning the assessment based on the higher freight amount. The Tribunal noted the lack of clarity regarding the declaration of miscellaneous charges and directed a remand for verification.

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Issues: Appeal against assessment order based on higher freight amount; Maintainability of appeal before Commissioner (Appeals) under Section 128 of the Customs Act, 1962.

Analysis:
1. The appellant filed an appeal against the assessment order of Bill of Entry No. 790870 dated 20.02.2009, contending that the goods were assessed based on a higher freight amount adopted by the department. The appeal was rejected on the grounds that the appellant had no grievance over the assessment order. The appellant appealed to the forum challenging the rejection.

2. During the hearing, the appellant's advocate argued that Bills of Entry are appealable under Section 128 of the Customs Act, 1962, citing various tribunal decisions. The appellant declared the freight as EUR 3900, but the department added miscellaneous charges of EUR 6748.34 based on the Airway Bill. The appellant claimed that only 20% of the FOB value should be considered for freight as per Customs Valuation Rules, justifying their appeal before the Commissioner (Appeals).

3. The department contended that it was unclear whether the appellant declared the miscellaneous charges themselves. The department accepted the declared values in the Bill of Entry, and without proof of protest or re-assessment application, the rejection of the appeal by the Commissioner (Appeals) was justified.

4. The Tribunal analyzed Section 128 of the Customs Act, 1962, which allows appeals against decisions by Customs officers. While Bills of Entry are appealable, the importer must be genuinely aggrieved by the assessment. The Tribunal noted the lack of clarity regarding the declaration of miscellaneous charges and directed a remand to the Commissioner (Appeals) to verify if the assessment was based on the higher freight amount claimed by the appellant.

5. The Tribunal emphasized the need for a genuine grievance against the assessment for an appeal to be valid. The case was disposed of by way of remand for further investigation by the Commissioner (Appeals) to determine the validity of the appellant's grievance regarding the assessment based on the higher freight amount.

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