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CESTAT allowed the importer's appeal and set aside the impugned demand of Safeguard Duty on imports from Taiwan. The Tribunal held that earlier re-assessments and self-assessments, in which no Safeguard Duty was levied and the system flag was removed, had attained finality. Following SC precedent on self-assessed Bills of Entry, CESTAT held that any challenge to such assessments had to be pursued by Revenue through statutory appeal before Commissioner (Appeals), which was not done. Consequently, Revenue could not reopen finalized assessments through subsequent proceedings. In view of this procedural lapse, the confirmed demand was held unsustainable, rendering it unnecessary to decide whether Taiwan forms part of China.
CESTAT allowed the importer's appeal and set aside the impugned demand of Safeguard Duty on imports from Taiwan. The Tribunal held that earlier re-assessments and self-assessments, in which no Safeguard Duty was levied and the system flag was removed, had attained finality. Following SC precedent on self-assessed Bills of Entry, CESTAT held that any challenge to such assessments had to be pursued by Revenue through statutory appeal before Commissioner (Appeals), which was not done. Consequently, Revenue could not reopen finalized assessments through subsequent proceedings. In view of this procedural lapse, the confirmed demand was held unsustainable, rendering it unnecessary to decide whether Taiwan forms part of China.
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