Deputy Commissioner must decide pending Section 149 application for Fitbit import duty refund within three months

CESTAT New Delhi directed Deputy Commissioner to decide pending application filed under Section 149 of Customs Act for amendment of bills of entry regarding imported Fitbit wearable devices. The application, filed in July 2019 for customs duty refund, remained undecided for over three years. CESTAT held that Adjudicating Authority has statutory duty to decide such applications expeditiously and cannot keep them pending indefinitely. Commissioner (Appeals) had refused to issue direction claiming lack of power. CESTAT disposed of appeal directing decision within three months from order date.

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Issues involved:
The appeal challenges the order of the Commissioner of Customs (Appeals) upholding the rejection of a refund application for certain Bills of Entry while allowing it for others.

Details of the Judgment:

Issue 1: Refund claim and re-assessment of Bills of Entry
The appellant imported "Fitbit Wearable Devices" under a certain classification but later sought a refund claiming correct classification under a different category with Nil Basic Customs Duty. The refund application was rejected for eight Bills of Entry as re-assessment had not been done, and no certificates were provided to show that excess duty had not been passed on. The Commissioner (Appeals) allowed the appeal for three Bills of Entry based on re-assessment.

Issue 2: Invocation of section 27 of the Customs Act
The Commissioner (Appeals) held that the provisions of section 27 of the Customs Act cannot be invoked without amending or modifying the Bills of Entry used for self-assessment. The appellant had not appealed or sought amendment for eight Bills of Entry, leading to the rejection of the refund applications based on the Supreme Court judgment in ITC Ltd. v. Commissioner of Central Excise.

Issue 3: Direction for pending application under section 149 of the Customs Act
The appellant sought a direction for the Deputy Commissioner to decide a pending application for amendment of Bills of Entry under section 149 of the Customs Act. The Tribunal noted the duty of the Adjudicating Authority to decide such applications promptly and ordered that the application be decided within three months, considering the delay since the filing in 2019.

Conclusion:
The Tribunal disposed of the appeal with a direction for expeditious decision on the pending application for amendment of Bills of Entry under section 149 of the Customs Act, emphasizing the statutory duty of the Deputy Commissioner to decide such applications promptly.

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