2021 (7) TMI 579

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.... The above appeal is filed by the assessee against the Order-in-Appeal Air C.Cus.I.No. 69/2021 dated 15.02.2021 passed by the Commissioner of Customs (Appeals-I), Chennai. 2.1 At the threshold, Shri Ramesh Elumalai, Learned Advocate appearing for the appellant, inter alia submitted that the appellant had filed Bill-of-Entry No. 2004980 dated 18.04.2020 and Bill-of-Entry No. 2005050 dated 24.04.20....

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....cess paid IGST cannot be considered; that the First Appellate Authority vide order impugned herein rejected their first appeal inter alia stating that the appellant had not produced any of the original import assessment documents before him and that there is no provision under SEZ Rules, 2006 read with SEZ Act, 2005 to make amendment/change the classification of the goods cleared under DTA sales f....

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....uch correct. Therefore, the direction of the Adjudicating Authority to get the original order modified by resorting to Section 128 ibid. was uncalled for. However, even the Learned Departmental Representative agreed to the request of the Learned Advocate for the appellant for remanding the issue for re-assessment. It is not as though the appellant did not seek re-assessment even before the Adjudic....