https://www.taxtmi.com/caselaws?id=86980 Customs classification and assessment, once completed by the competent customs authority, could not be reopened by the central excise authority for the purpose of denying proforma credit. The Tribunal applied the principle that one taxing authority cannot sit in appeal over or revise another competent authority's assessment without jurisdiction. As the imported goods had already been classified and assessed by Customs, the Assistant Collector could not reclassify them or disturb the assessment. The denial of proforma credit was therefore unsustainable, and the assessee was entitled to the benefit as assessed by Customs. en-us Mon, 19 May 1997 00:00:00 +0530 Mon, 29 Aug 2011 16:53:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86980 Customs classification and assessment, once completed by the competent customs authority, could not be reopened by the central excise authority for the purpose of denying proforma credit. The Tribunal applied the principle that one taxing authority cannot sit in appeal over or revise another competent authority's assessment without jurisdiction. As the imported goods had already been classified and assessed by Customs, the Assistant Collector could not reclassify them or disturb the assessment. The denial of proforma credit was therefore unsustainable, and the assessee was entitled to the benefit as assessed by Customs. Case-Laws Central Excise Mon, 19 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86980