Appeal allowed as Tribunal clarifies self-assessment orders are appealable under Section 128

The Tribunal held that the Commissioner (Appeals) erred in rejecting the appeal solely on the grounds of reassessment impossibility post self-assessment of a bill of entry. Referring to a Supreme Court judgment, it clarified that orders of self-assessment are appealable under Section 128, not limited to reassessment orders. The Tribunal set aside the impugned orders and allowed the appeals for a fresh decision on merit by the Commissioner (Appeals).

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Issues:
Appeal against order of self-assessment on bill of entry; Reassessment possibility once bill of entry is self-assessed; Jurisdiction of Commissioner (Appeals) post self-assessment.

Analysis:
The appeals were filed challenging the order of the learned Commissioner (Appeals) rejecting the appeal on the basis that post reassessment of a bill of entry, no further appeal can be filed. The appellant argued, citing a recent Supreme Court judgment, that if no benefit was claimed during the initial assessment of the bill of entry, the appeal challenging the assessment can only be made before the Commissioner (Appeals). The Revenue supported the findings of the impugned order. The Tribunal noted that the Commissioner (Appeals) did not provide a merit-based decision due to the belief that reassessment post self-assessment was not possible. The Tribunal referred to the Supreme Court judgment, emphasizing that any person aggrieved by an order of self-assessment can appeal under Section 128, which includes orders of self-assessment. The Court clarified that an order of self-assessment is appealable, and the provision does not limit appeals to only reassessment orders. Therefore, the Tribunal held that the Commissioner (Appeals) should not have rejected the appeal solely on the grounds of reassessment impossibility, but should have decided on merit. Consequently, the impugned orders were set aside, and the appeals were allowed for a fresh decision on merit by the Commissioner (Appeals).

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