1997 (4) TMI 250

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  Appeal taken up for disposal with the consent of both the sides. 2.  Appellant imported a consignment of packaging machinery and filed a bill of entry in which it claimed clearance of the goods in terms of Para 22 of the Import Policy. This paragraph permits import of goods not specified in the negative list. It c....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....this appeal. 3.  The preliminary objection that the letter of the Assistant Commissioner did not clearly says that it was communicating the order of the Commissioner is answered both by the tenor of the letter and the Commissioner (Appeals) order on the appeal filed by the importer. The Commissioner (Appeals) has declined to entertain the appeal on the ground that the Assistant Commissione....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he policy does not stipulate that an assessed bill of entry should be reassessed. These points were elaborated by the departmental representative. 4.  There is no provision under the Customs Act specifically for reassessment and the reassessment contemplated in sub-section 4 of Section 17 is limited to cases where the reassessment becomes necessary on account of discrepancy found on examin....