The appellant's appeal against the rejection of chargeability of...

The appellant's appeal against the rejection of chargeability of Clean Energy Cess on imported metallurgical coke was dismissed. The Bills of Entry were filed in January and February 2015, but the appellant raised the issue of non-issuance of an order u/s 17(5) of the Customs Act, 1962, after more than a year from the clearance of goods. The Bills of Entry were finally assessed without re-assessment, rendering the appellant's claim of re-assessment and the requirement for an order u/s 17(5) meritless. The Commissioner's reply to the appellant's grievance letter clarified the factual position and the non-requirement of an order u/s 17(5). The Commissioner (Appeals) rightly rejected the appeal on grounds of time bar and maintainability. The impugned order passed by the Commissioner (Appeals) was upheld, and the appellant's appeal was rejected.

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