https://www.taxtmi.com/caselaws?id=773939 The Tribunal held that Bills of Entry constitute appealable assessment orders under the Customs Act, overturning the Commissioner (Appeals)'s rejection of an appeal on non-appealability grounds. Following the SC's ruling in ITC Ltd. v. Commissioner of Central Excise, the Tribunal determined that self-assessment orders remain assessment orders under Section 2(2) and are appealable under Section 128's broad "any order" provision. The case involved desktop phones classification dispute under CTH 8517. The Tribunal set aside the impugned orders and remanded the matter to Commissioner (Appeals) for merit-based adjudication on classification issues. en-us Mon, 25 Nov 2024 00:00:00 +0530 Tue, 01 Jul 2025 08:47:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773939 The Tribunal held that Bills of Entry constitute appealable assessment orders under the Customs Act, overturning the Commissioner (Appeals)'s rejection of an appeal on non-appealability grounds. Following the SC's ruling in ITC Ltd. v. Commissioner of Central Excise, the Tribunal determined that self-assessment orders remain assessment orders under Section 2(2) and are appealable under Section 128's broad "any order" provision. The case involved desktop phones classification dispute under CTH 8517. The Tribunal set aside the impugned orders and remanded the matter to Commissioner (Appeals) for merit-based adjudication on classification issues. Case-Laws Customs Mon, 25 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773939