2012 (11) TMI 569

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.... [Order]. -  Being aggrieved with the order passed by the Commissioner (Appeals), The Revenue has filed the present appeal. I have heard Shri R.K. Verma, learned SDR appearing for the Revenue. Nobody appeared for the respondents. 2. As per facts on records, the respondents had filed a refund claim of Rs. 24,010/- against B/E No. 901469, dated 12-2-2008 on the ground that the duty ....

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.... contention that the Bill of Entry is filed under Section 46 of the Customs Act, 1962 by the importer of the goods. Generally, the importers file Bill of Entry after the delivery of import manifest. However, an importer is permitted under special circumstances to file a Bill of Entry prior to the delivery of import manifest. However, the filing of Bill of Entry prior to delivery of import manifest....

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....the impugned order that they did not apply for re-assessment prior to clearance of the goods is incorrect and unsustainable. 4. The Commissioner (Appeals) has accepted the assessee's contention and vide his impugned order, he has held as under :- "It is seen that in the subject case, the relevant Bill of Entry was filed under second proviso to Section 46(3) of Customs Act, 1962, i.e. Bi....

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....urse would have been to pass the order of refund suo-moto at the time of said assessment without troubling the Appellants to file the claim. Since, the assessing officer did not do his job in full, subsequent avoidable problems cropped up. In short, I fully agree with the Appellant's contention that there was not no cause for re-assessment in allowing the refund." 5. The Revenue's only con....