2007 (11) TMI 225

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....of duty through DEPB pass book.  The appellant filed an appeal against the assessment  on Bill of Entry to Ld. Commissioner (Appeals) on the ground that they have cleared only 14.40 MT and  not 28.8 MT.  The Commissioner (Appeals) came to the following conclusion.  "I have gone through the records of the case.  Delay in filing the Appeal is allowed.  The appellants have relied on High Seas Sale Contract, Ref No. C/06-07/40 dt. 23.05.06 for  import of 14.4 MT of Tetrahydrofuran for a consideration of Rs. 20,16,000/-. They have also relied on B/L No. KMTCUSN112261 dt. 16.05.2006 of M/s. KMTC Line showing import of 20" container (80 Drums) of Tetrahydrofuran of 15.92 MT against LC No.31750NI00044906 da....

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....rom the port.  He submits that since the payment of duty on 28.80MT is an error, the impugned order is liable to be set aside and their appeal be allowed. 4. The Ld. SDR on the other hand submits that once the goods are cleared from the custody of Customs, re-assessment is not possible.  It is his submission that the re-assessment can be resorted  to only  in situation where the goods were available for inspection.  He submits that  the order of  Ld. Commissioner (Appeals) is correct and does not require any interference. 5. Considered the submissions made by both sides and perused the records.  The High Seas Sale contract entered into with the M/s. C.J. Shah and Co. was produced before me.  O....