2019 (2) TMI 498

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....cation which was due to them, filed refund claims which got rejected. On an appeal, the 1st appellate authority by the impugned order set aside the order-in-original and remanded the matter back to the adjudicating authority for reassessment and consequent refund. 4. The grounds of appeal as filed by the revenue in the appeal memoranda is as under. "2.1 The appellate authority's decision is mainly placing reliance on the decision of the Hon'ble High Court of New Delhi in case of Aman Medical Products Ltd., Vs. Commissioner of Customs, Delhi [2010 (250) E.L.T. 30 (Del.)]. In this regard, it is to submit that the Hon'ble Apex Court granted the leave vide order dated 01.04.2010 [2010 (256) E.L.T. A57 (S.C.)] in the Special Leave to Appeal ....

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....-Section (2) of Section 2 of the Customs Act, 1962, 'assessment' includes "Self-assessment" and further Sub-Section (2) of Section 17 of the Act, ibid allows the proper officer for verification of the selfassessment made by the importer and allows for re-assessment under SubSection (4) of Section 17 of the Act, ibid. Thus, in both the cases, whether Bill of Entry is self-assessed or assessed by the proper officer, the Bill of Entry assessed becomes an order of assessment. The said assessment can only be modified by way of filing an appeal against the said order of assessment before the appellate authority. It is a settled law in view of the ratio laid down by the Hon'ble Apex Court in cases of Priya Blue Industries Ltd., Vs. Commr. Of Custo....

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....le to them. However, the appeal arisen presumably in view of the prevalent, but in my considered view a wrong perception, that the decision of Hon'ble Supreme Court in the case of Priya Blue Industries Ltd., Vs. Commissioner of Customs (Preventive) [2004 (172) ELT 145 (SC)] would apply to the facts of the instant case. It is my view that the ratio of the said case does not apply to this case. The decision of the Hon'ble Supreme Court in the said case has been distinguished in various cases before the Hon'ble Tribunal and High Courts. One such decision is by the Hon'ble Delhi High Court in the case of Aman Medical Products Ltd., Vs. Commissioner of Customs, Delhi reported in [2010 (250) ELT 3- (Del). In the said case, after examining the a....