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CESTAT dismissed the appeal of the importer seeking refund of excess customs duty paid on imported components. Relying on the SC ruling in ITC Ltd (LB), the Tribunal held that self-assessment under the Customs Act constitutes an appealable assessment order, and since the appellant did not challenge its self-assessment within the prescribed period, the claim for refund was not maintainable. The Tribunal further held that the conditions of Section 149 for amendment of documents were not satisfied because the relied-upon documents did not exist at the time of clearance, and belated amendment would undermine the statutory appeal mechanism.
CESTAT dismissed the appeal of the importer seeking refund of excess customs duty paid on imported components. Relying on the SC ruling in ITC Ltd (LB), the Tribunal held that self-assessment under the Customs Act constitutes an appealable assessment order, and since the appellant did not challenge its self-assessment within the prescribed period, the claim for refund was not maintainable. The Tribunal further held that the conditions of Section 149 for amendment of documents were not satisfied because the relied-upon documents did not exist at the time of clearance, and belated amendment would undermine the statutory appeal mechanism.
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