https://www.taxtmi.com/caselaws?id=762367 CESTAT Kolkata upheld Commissioner (Appeals) decision rejecting appellant's appeal on time bar and maintainability grounds. Appellant imported metallurgical coke in January-February 2015 but raised Clean Energy Cess chargeability issue after more than one year. Bills of Entry were finally assessed without re-assessment, negating requirement for order under Section 17(5) of Customs Act, 1962. CPGRAMS reply dated 12.09.2018 was not a statutory order under Customs Act. Appeal dismissed for lack of merit. en-us Tue, 26 Nov 2024 00:00:00 +0530 Sat, 30 Nov 2024 08:41:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762367 CESTAT Kolkata upheld Commissioner (Appeals) decision rejecting appellant's appeal on time bar and maintainability grounds. Appellant imported metallurgical coke in January-February 2015 but raised Clean Energy Cess chargeability issue after more than one year. Bills of Entry were finally assessed without re-assessment, negating requirement for order under Section 17(5) of Customs Act, 1962. CPGRAMS reply dated 12.09.2018 was not a statutory order under Customs Act. Appeal dismissed for lack of merit. Case-Laws Customs Tue, 26 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762367