2021 (11) TMI 697

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....nt Shri Dinesh Prithiani, Assistant Commissioner (AR) for the Respondent ORDER Brief facts of the case are that the appellant imported various consignments of crude petroleum oil at Vadinar during the period from July 2002 10 November 2004 and these goods were stored in their private bonded warehouse. The Customs Officers referred to the ullage survey reports prepared on board of the conc....

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....riplicate copies were provided to the appellant at Vadinar after due endorsement of final assessment. The appellant at Vadinar, challenged the final assessment before the Hon'ble Commissioner (Appeals), Jamnagar. The Commissioner (Appeals), Jamnagar vide OIA no 21 to 51/JMN/2008 dated. 31.03.2008 and 55 to 119/JMN/2008 dated 28.04.2008, set aside the final assessment orders and directed to fin....

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....l before the Commissioner (Appeals) which was rejected by upholding the order dated 29.04.2013.Therefore, the present appeal. 2. Shri Willingdon Christian, Learned Counsel appearing on behalf of the appellant submits that the department was supposed to do the Re-assessment suo moto as for the same consignment the re- assessment order was passed at Customs Vadinar. Therefore, there was no need t....

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....and the Reassessment Order of Proper officer at Vadinar. He also submits that such re-assessment is covered by Section 154 of Customs Act, 1962 for correction of Clerical or mathematical mistakes or error arising from any accidental slip or omission. 3. On the other hand, Shri Dinesh Prithiani, Learned Assistant Commissioner (AR) appearing on behalf of the revenue reiterates the finding of the ....