2019 (7) TMI 1060

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....aj Vyas, Advocate for the appellant Shri Manoj Kumar, AC (AR) for the respondent ORDER PER: C J MATHEW By order-in-appeal no. 710(GRIII) 2012 (JNCH)/IMP-594 dated 11th December 2012, Commissioner of Customs (Appeals), Mumbai II upheld the order of the original authority imports of 'rayon filament yarn' effected against bills of entry no. 4233593/1.8.2011, 4180987/26.07.2011, 4214816/29....

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....classification and rate of duty were accepted without alteration by the proper officer and that such approval of self-assessment could not be challenged by the assessee. 3. Learned Authorised Representative reiterated the findings of the lower authorities. 4. We have no doubt that, in the regime of self-assessment, reassessment by an assessing officer requires issue of order of justification....