2018 (2) TMI 1847

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....eerabhadra Reddy, JC (AR), for the Respondent. ORDER [Order per : B. Ravichandran, Member (T)]. - The appeal is against the order dated 9-2-2010 of the Commissioner (Appeals), Custom House, Chennai. By the said order the Commissioner (Appeals) rejected the appeal of the appellants as not maintainable under Section 128 of the Customs Act, 1962. In effect he held that there is no order or a decisi....

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....that the correct value to be adopted is Euro 20,437.80 and they are entitled to get refund of Rs. 11,15,746/- paid in excess. They requested to modify the assessment order in the cited B/E by revising the assessable value. Smt. S. Sridevi, Advocate and Shri R. Raman, Asst. Manager, Accts., appeared for personal hearing and stated that there is no request made for reassessment of B/E or refund app....

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.... appellate authority or before the Tribunal. The assessing authority has done a proper assessment based on the documents submitted by the appellant themselves. The error, if any, realized by the appellants which later should have been brought to the notice of such assessing authority only. The appellant cannot ask an appellate authority for a reassessment without agitating the matter before the or....