2018 (2) TMI 1847

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cate, for the Appellant. Shri K. Veerabhadra 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 h....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the grounds of appeal the appellants stated 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 req....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... a subject matter of appeal either before the first 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 reas....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... they realized that the invoice is wrong they obtained a second invoice from the supplier and approached the appellate authority for modifying the assessment. Such course of action is not covered by the ambit of appeal proceedings. We are in agreement with the Commissioner (Appeals) who relied on the decision of the Hon'ble Supreme Court in the case of P. Lal - 2003 (3) SCC 393. In the present cas....