2021 (3) TMI 1034

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....ition has been filed by the Managing Director in his individual capacity. 3. The company in question is an importer of coal. According to the petitioners, they imported steam coal during the period from March 2012 to November 2012 for which the following bills of entries were filed:- S.No. B/E No. Date 1 6327543 22.03.2012 2 6436541 02.04.2012 3 6565660 17.04.2012 4 6800815 11.05.2012 5 6572183 18.04.2012 6 6709094 02.05.2012 7 7208031 25.06.2012 8 8418964 06.11.2012 4. During the relevant time, the Government had announced concessions and exemptions for import of steam coal. The petitioners' classification of the imported goods as steam coal was acce....

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....ort, is broadly a power to review the earlier decision of assessment. Such a power is not inherent in any authority. Indeed, it has been conferred by Section 28 and other related provisions. The power has been so conferred specifically on "the proper officer" which must necessarily mean the proper officer who, in the first 4 Section 2. Definitions- In this Act, unless the context otherwise requires, (2) assessment means determination of the dutiability of any goods and the amount of duty, tax, cess or any other sum so payable, if any, under this Act or under the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the Customs Tariff Act) or under any other law for the time being in force, with reference to (a)....

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.... does not mean any proper officer but that proper officer alone. We find it completely impermissible to allow an officer, who has not passed the original order of assessment, to reopen the assessment on the grounds that the duty was not paid/not levied, by the original officer who had decided to clear the goods and who was competent and authorised to make the assessment. The nature of the power conferred by Section 28 (4) to recover duties which have escaped assessment is in the nature of an administrative review of an act. The section must therefore be construed as conferring the power of such review on the same officer or his successor or any other officer who has been assigned the function of assessment. In other words, an officer who di....