2024 (4) TMI 1018

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....e case are that the appellant filed Bill of Entry No.5932443 dt. 26/06/2014 for clearance of goods 'Adult Female head & Neck Dosimetric Phantom and accessories' falling under Chapter 90301000 of Customs Tariff Act, 1975, claiming concessional rate of customs duty and CVD under Notification No.12/2012-Cus. dated 17/03/2012 (Sl.No.473) and Notification No.12/2012-CE dated 17/03/2012 (Sl.No.312). The assessing authority opined that the benefit of the said notification is not admissible to them. On advice by the Customs authorities, appellant filed revised Bill of Entry without claiming the benefit of the above said two notifications and cleared the goods on payment of appropriate Customs duty and CVD as the imported item was urgently required ....

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....thout deciding the issue on merits taking the recourse of Section 17(5) of the Customs Act, 1962. The said provision is as follows:- "17. Assessment of duty. - 1..... 2..... 3..... 4..... 5. Where any assessment done under sub-section (2) is contrary to the claim of the importer or exporter regarding valuation of goods, classification, exemption or concessions of duty availed consequent to any notification therefor under this Act, and in cases other than those where the importer or the exporter, as the case may be, confirms his acceptance of the said assessment in writing, the proper officer shall pass a speaking order within fifteen days from the date of assessment of the bill of entry or the shipping bill, as the case may be. ....