2019 (1) TMI 255

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....e Respondent : Shri K.J. Kinariwala (A.R.) PER: RAMESH NAIR These are 12 appeals. Out of which 11 appeals filed by M/s Dipen Overseas and 1 appeal filed by M/s Dipen Trading Company. The common issue involved in these appeals are whether the goods imported by the appellant is classifiable under Customs Heading, 63051090 as other Jute Bags as claimed by the Revenue or under the CTH 63101030 a....

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....appellant at the outset submits that in the appeals filed by M/s Dipen Overseas, the appellant have raised an additional ground first time before this Tribunal that the Used Jute Bags are not manufactured in India, therefore, CVD is not leviable on the Used Jute Bags. He placed reliance on the judgment of Hon'ble Supreme Court in the case of Hyderabad Industries Ltd & other Vs. UOI & others, Civil....

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....r otherwise. Therefore, the Ld. Commissioner (Appeals) should not have dismissed the appeal as non maintainable on the ground that since the appellant have accepted the classification in the bill of entry, they cannot challenge the same. 3. Sh. K.J. Kinariwala Ld. Assistant Commissioner (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. We have carefull....

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....challenge the assessment of bill of entry. It is settled law by the Hon'ble Supreme Court in various judgments particularly in the case of Priya Blue Industries Ltd 2004 (172) ELT 145 (SC), that the assessment order of bill of entry is an appealable order. Therefore, the appeal is maintainable against the said assessment order. Therefore, the order of Ld. Commissioner (Appeals) inasmuch as dismiss....