Tribunal emphasizes appealability of self-assessment orders under Customs Act Section 128 The Tribunal allowed the appeal by way of remand, emphasizing the importance of considering self-assessment orders as appealable under Section 128 of the ...
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tribunal emphasizes appealability of self-assessment orders under Customs Act Section 128
The Tribunal allowed the appeal by way of remand, emphasizing the importance of considering self-assessment orders as appealable under Section 128 of the Customs Act. The judgment serves as a significant interpretation of the law regarding the appealability of self-assessment orders and the obligation of authorities to decide appeals on their merits. The Tribunal set aside the impugned order and remanded the matter back to the Commissioner with a directive to decide the appeal on its merits after providing a reasonable opportunity of hearing to the appellant.
Issues: Challenge to order dated 05.10.2018 passed by Commissioner of Customs (Appeals) - Appeal based on self-assessment - Interpretation of Section 128 of the Customs Act.
In the present case, the appellant challenged the order passed by the Commissioner of Customs (Appeals) on the grounds that the appeal was rejected without considering the merits of the matter. The appellant argued that the self-assessment done by them should be considered as an assessment order under the Customs Act, making it appealable. Citing a recent judgment by the Hon'ble Supreme Court in the case of ITC Ltd. vs. Commissioner of Central Excise, Kolkata-IV, the appellant contended that any order of self-assessment is appealable under Section 128 of the Customs Act. On the other hand, the Authorized Representative for the revenue reiterated the findings of the impugned order.
Upon analyzing the legal position and the Supreme Court judgment in the ITC Ltd. case, the Tribunal found that the law laid down by the Supreme Court applied directly to the facts of the case. The Tribunal highlighted that the language of Section 128 of the Customs Act is clear and unambiguous. The Tribunal held that the Commissioner's reasoning, which stated that the appeal could not be sustained due to the absence of an order or decision by a Customs officer, was erroneous and against the law. Therefore, without delving into the merits of the case, the Tribunal set aside the impugned order and remanded the matter back to the Commissioner with a directive to decide the appeal on its merits after providing a reasonable opportunity of hearing to the appellant.
In conclusion, the Tribunal allowed the appeal by way of remand, emphasizing the importance of considering self-assessment orders as appealable under Section 128 of the Customs Act. The judgment serves as a significant interpretation of the law regarding the appealability of self-assessment orders and the obligation of authorities to decide appeals on their merits.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
