2022 (1) TMI 467

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....sed Representative for the Department ORDER The appellant herein had imported teak sliced veneer vide Bill of Entry No. 3106130 dated 4.09.2017, No. 4523681 dated 22.12.2017, 4401245 dated 14.12.2017, 4641863 dated 01.01.2018 and 4312330 dated 07.12.2017. 2. Since the goods were imported from Myanmar, same were exempted from whole customs duty as per Notification No. 46/2011-Cus dated 01.....

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....the Appellant and Shri Mahesh Bhardwaj, learned Departmental Representative for the department. 5. It is submitted by the learned Counsel for the appellant that there has been inadvertent mistake on the part of the appellant while not filing the certificate of origin at the initial stage of submitting Bill of Entry. However, the same was supplied with and prior to that there has been request fo....

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.... 802 (SC)] has made the reassessment as a mandatory pre requisite for considering the request of the refund of duty paid which was not otherwise liable to be paid. Learned Counsel has, therefore, requested for remanding the matter to the Original Adjudicating Authority with the request for him to consider the re-assessment first and then the refund claim of the appellant afresh. 6 Learned Depar....

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.... (Appeals) vide his order under challenge have failed to appreciate the pendency of said request of re- assessment. The refund claim of the appellant has been rejected on two counts: 1. Certificate of origin 2. The request for re-assessment 8. In view of the above observation and the facts both the grounds are observed as wrong. Finally, keeping in view the mandate directed by....