2025 (1) TMI 86

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....854 / 2024<br>Customs<br>HON'BLE MR. P. K. CHOUDHARY , MEMBER ( JUDICIAL ) And HON'BLE MR. SANJIV SRIVASTAVA , MEMBER ( TECHNICAL ) Shri Santosh Kumar , Authorised Representative for the Appellant Shri Rohit Choudhary , for the Respondent ORDER SANJIV SRIVASTAVA : The present Miscellaneous Application is filed by the Respondent-assessee for out of turn hearing of the appeal filed by....

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....ng Order dated 02.03.2023 passed by the Deputy Commissioner of Customs, Gr-SN, ICD Dari, Customs Noida is set aside and re-assessment of Bill of Entry No. 7704341 dated 02.03.2022, is allowed under Section 149 of the Customs Act, 1962 with consequential relief. " 2.1 Respondent had vide his application dated 15.11.2021 asked for the duty exemption certificate in respect of the future import to ....

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....ear 2020-21. 2.3 On receipt of this exemption certificate, Respondent moved a request for amendment of the Bill of Entry under Section 149 of the Customs Act, which was denied by the Original Authority. Aggrieved respondent filed appeal before the Commissioner (Appeals), which has been allowed in their favour. 2.4 Aggrieved revenue have filed this appeal. 3.1 We have heard Shri Santosh Ku....

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.... the basis of self assessment for payment of duty. 4.4 After receipt of the said certificate, they have sought for modification of the Bill of Entry in terms of Section 149 of the Customs Act. 4.5 Revenue have challenged the order of Commissioner (Appeals) stating that the said exemption of certificate was not available with the respondent on the date of exemption, hence it cannot be conside....