2021 (6) TMI 859

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....e manufacturing company viz. M/s. LCFC (HEFEI) Electronics Technology, China, which were shipped directly by the manufacturer to the appellant. The same arrived at the Chennai Air Cargo, upon which the appellant filed the impugned Bills-of-Entry No. 8211322 dated 18.07.2020 and No. 8212024 dated 18.07.2020 for their clearance. It is maintained that due to inadvertence, the goods were described as "Cartons" in the Bill-of-Entry and the Tariff Item applicable to Cartons, namely, 4819 10 10 was applied and the applicable Basic Customs Duty (BCD) at 10% was paid as against 'Nil' BCD payable for the correct classification of Laptops under Tariff Item 8471 30 10; and that due to inadvertence, the invoice raised by the Chinese factory entity (manu....

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....eld that: "..........43. As the order of self-assessment is nonetheless an assessment order passed under the Act, obviously it would be appealable by any person aggrieved thereby. The expression 'Any person' is of wider amplitude. The revenue, as well as assessee, can also prefer an appeal aggrieved by an order of assessment. It is not only the order of reassessment which is appealable but the provisions of Section 128 make appealable any decision or order under the Act including that of self-assessment. The order of self assessment is an order of assessment as per section 2(2), as such, it is appealable in case any person is aggrieved by it...... 47. When we consider the overall effect of the provisions prior to amendment and post ....

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....me-barred, the Hon'ble Supreme Court itself had extended the limitation wherever applicable across the whole of India due to the outbreak of Covid-19, following which even the C.B.E.C. issued a Notification in F. No. 450/61/2020-Cus.IV(Part-1) dated 30.09.2020 by which the time limit for filing appeals before First Appellate Authorities was extended till 31.12.2020. The appellant had filed its first appeal before the Commissioner (Appeals) vide Acknowledgement dated 11.11.2020 and hence, the rejection of the appeal as time-barred by the First Appellate Authority cannot also be sustained. 8. On both the counts, therefore, the findings as well as the impugned order are set aside. 9. Any amendment/re-assessment has to be in terms of Section ....