2014 (9) TMI 1019

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....six items were imported vide invoice no. 3A 9120 dated 25.03.2003 and other two items were imported vide invoice no. 3A 9742 dated 27.03.2003. On arrival of the said goods in ACC, appellant had filed Bill of entry for home consumption through CHA for clearance of said goods, declared as initial equipments for BTS/BSC; Addl. MDC units, duplexcers etc. At the time of importation, appellants claimed the benefit of the notification no. 21/2002 (Sl. no. 239) in respect of goods imported. The benefit of said notification was duly extended to the appellants by the Assessing Officers. However, at time of assessment, the benefit of notification no. 23/2002 (ST no. 43) was not extended to the imports made by them by Assessing Officer. The issue perta....

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....13 (290) ELT 105 (Tri.)]. 4.2 The appellant counsel further relies on the judgment of Hon'ble Delhi High Court, Aman Medical Products v/s C.C. - 2010 (250) ELT 30 (Del.) After considering the decision of Hon'ble Supreme Court in Priya Blue and Flock India, it held that where duty is paid by a person without an order of assessment and if the duty was paid in ignorance of the notification which allows the payment of concessional rate of duty, merely by filing of Bill of Entry, there is no assessment order for being challenged in appeal, because there is no contest of lis and hence no adversarial assessment order. Further to this, it held that an appeal is not required to be filed against a Bill of Entry where no lis or contest existed as b....