2023 (3) TMI 753

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....peal filed by them is against Order-in-Appeal No.14/2013 dated 28.1.2013 pertaining to Bill of Entry No. 8238836 dated 17.10.2012. 2. The facts of the case are that the appellant had imported rubber gloves in bulk. The original authority had directed them to indicate MRP on the packets of imported rubber gloves and assessed the goods to additional duty of customs in terms of Central Excise Notification No.49/2008-CE(NT) dated 24.12.2008. They cleared the goods on payment of duty. Aggrieved by the assessments done on both the Bills of Entry they have filed appeals before the Commissioner (Appeals), challenging the imposition of additional duty and seeking a direction to the Assistant Commissioner to refund the excess duty collected. They ar....

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....nd case laws put forth by the appellants do not come for the rescue as they are no relevance to this issue. Further, the appellants have not contended the assessment order before the lower authority, hence the appeal filed by the appellants is liable for rejection. 5. In view of the above discussion, the following order is passed. ORDER 6. The appeal is rejected and the assessment orders of the lower authority is upheld" 3. We have learned counsel Shri Hari Radhakrishnan on behalf of the appellant. He stated that their only prayer was to remand the matters to the original authority so that the issue can be decided on merits as they were aggrieved by the order of the proper officer directing them to discharged CVD in terms of Notificat....

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....und to state the truth in the BE, it is left to the proper officer to assess the goods to duty. Assessment means determination of the tax liability. While an importer can make a claim for exemption under any notification he feels is applicable to his goods, it is left to the proper officer to examine that claim, accept or reject it or to assess the goods to duty based on a provision not factored by the importer in the BE. In case the proper officer does not agree with the claim for exemption made by the importer or he seeks to impose duty not factored in the BE filed by the importer, he can resort to finalizing the assessment as provided for in section 17(5) of the Act. The same as it stood at the relevant time is reproduced below: "(5) W....