AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
2023 (2) TMI 46
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....Revenue and set aside the assessment order dated 31.01.2019 passed by the Deputy Commissioner of Customs (Gr-I), ICD (Import), Tughlakabad, New Delhi. 2. The appellant imported canned pineapple slices and filed Bill of Entry No. 6030589 dated 18.4.2018 classifying them under Customs Tariff Heading [CTH] 20082000. The Customs Electronic Data Interchange System [EDI] facilitated the Bill of Entry, i.e., cleared the Bill of Entry without re-assessment by the officer or examination. As per its self-assessment, the appellant paid duties on 2.5.2018 and an order permitting clearance of goods for home consumption under Section 47 of the Customs Act, 1962 was given on the same date. Thereafter, on 4.5.2018 the appellant submitted a letter to the D....
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....ltered only through appeal proceedings and not through re-assessment under Section 17(5). He also found the appeal filed by the Revenue to be correct on merits i.e., classification of the product "canned pineapple slices" under CTH 20082000 was correct. However, he did not elaborate his findings regarding the merits of the classification. 4. Aggrieved, the appellant filed this appeal for the following prayer: (i) Set aside the Order-in-Appeal dated 11.05.2020 and restore the Order of reassessment dated 31.01.2019 passed by the learned Deputy Commissioner with consequential reliefs [the date of re-assessment order was erroneously mentioned as 4.5.2020 in the appeal); (ii) Hold that the Canned Pineapple and other canned fruits and canned....
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....e re-assessment in writing. 8. The customs EDI allows clearance of many goods based on self-assessment without passing the bills of entry or shipping bills through officers for verification, re-assessment or examination. Some bills of entry selected on the basis of risk analysis are sent by the system for verification or examination. It is a matter of daily occurrence in customs houses that some times the importer himself makes an error in self-assessment by say, not claiming an eligible exemption notification or making a wrong classification and requests the officer to re-call the bill of entry from the system and re-assess it even though the system did not mark it for re-assessment. Assessing officers do recall such bills of entry and co....
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.... (e) the origin of such goods determined in accordance with the provisions of the Customs Tariff Act or the rules made thereunder, if the amount of duty, tax, cess or any other sum is affected by the origin of such goods; (f) any other specific factor which affects the duty, tax, cess or any other sum payable on such goods, and includes provisional assessment, self-assessment, re-assessment and any assessment in which the duty assessed is nil". 9. The question which arises is when does this process of assessment or re-assessment end. This ends when the goods cease to be imported goods under Section 2(25) of the Act which reads as follows: "imported goods" means any goods brought into India from a place outside India but does not includ....
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....ioner (Appeals)] [within sixty days] from the date of the communication to him of such decision or order : [Provided that the Commissioner (Appeals) may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of sixty days, allow it to be presented within a further period of thirty days.] [(1A) The Commissioner (Appeals) may, if sufficient cause is shown, at any stage of hearing of an appeal, grant time, from time to time, to the parties or any of them and adjourn the hearing of the appeal for reasons to be recorded in writing : Provided that no such adjournment shall be granted more than three times to a party during hearing of the appeal.] (2) Every appeal und....
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....sessment including self-assessment if duties have not been levied, short levied not paid or short paid and serve a notice to the importer or exporter under Section 28 within one year or five years, as the case may be. Explanation (i) to Section 28 clarifies that the relevant date for calculating the period of one year and five years for issue of notice is the date on which proper officer makes an order clearing the goods for home consumption. Thus, once the assessment under Section 17 comes to an end by issue of an order clearing the goods for home consumption, the clock starts ticking for limitation to issue a demand under Section 28. 13. It also needs to be noted that the customs EDI system does not permit re-assessment of the bills of e....