2018 (4) TMI 1438

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....the Respondent : Mr. B. Vijay Karthikeyan ORDER The petitioner is an importer of quick lime. He filed bills of entries with the respondent for clearance of quick lime. The goods were classified under under Customs Tariff Heading (CTH) 25221000. But, however, the respondent did not agree with the classification made by the petitioner company and reclassified the same under CTH 28259090. The class....

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....) No.4986 of 2018 to set aside the reassessment and to follow the order in Appeal passed by the Commissioner of Customs. Another writ petition in W.P.(MD) No.4987 is also filed for a direction to follow the order of Commissioner (Appeals) in future cases also. 2.Controverting the statement made by the petitioner, the learned counsel for the respondent would submit that the order in Appeal passed ....

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....er the Act. Further, a perusal of Section 17(4) of Customs Act, 1962 reveals that on verification, examination or testing of the goods or otherwise that the self- assessment is not done correctly, the proper officer may re-assess the duty leviable on such goods. Under Section 17(5) of the Act, where reassessment under Section 17(4) of the Act is contrary to the self assessment done by the importer....