2010 (8) TMI 499

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....aiming classification under various sub-headings such as 5007.2090, 5210.2190, 5408.2120, 5408.3490, 5408.2110 and 5212.2190. The assessments were completed by the assessing authorities accepting the claims of the appellants with regard to the classification and exemption Notification. The appellants paid the duties as assessed and cleared the consignments. Thereafter, they challenged by filing appeals before the Commissioner (Appeals), the assessment made in the nine Bills of Entries on the ground that they were eligible for the benefit of the Notification No. 30/04-C.E. dated 9-7-04 as amended. They also submitted before the Commissioner (Appeals) that they could not claim the benefit of the said Notification as they were advised by the s....

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....n the Bills of Entries relating to classification and the exemptions. That being the case, they cannot be considered as an aggrieved person before the original authority as they have not been denied any benefit which they claimed. They have not also asked for any speaking order. They have not produced any Evidence of taking up the matter with the competent authority regarding the alleged omission in the EDI system. 6. I have carefully considered the submissions from both sides and perused the records. At the outset, it is to be noted that any person aggrieved by any decision or order passed under the Customs Act by an officer of Customs lower in rank than Commissioner (Customs) may file appeal to the Commissioner (Appeals). The appe....