2025 (5) TMI 1747

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....L ) None for the Appellant Mr. S. Dey, Authorized Representatives for the Revenue ORDER Per : R. MURALIDHAR : The appellant is in appeal against the impugned order challenging rejection of the refund claim filed by the appellant. 2. The facts of the case are that the appellant filed four refund claims on the ground that the export duty was charged on the basis of Wet Metric Tonne....

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.... 2.3 Being aggrieved with the said order, the appellant is before us. 3. The ld.Counsel for the appellant submits that at the time of filing of the shipping bills by the appellant, the Adjudicating Authority passed an order of demanding export duty from the appellant on the basis of WMT instead of DMT, without assigning any reason and in terms of Section 17 (5) of the Customs Act, 1962, no sp....

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....ed shipping bills at the time of export of goods and duty was to be paid on the basis of DMT instead of WMT. The Adjudicating Authority without assigning any reason, demanded duty on the basis of WMT in terms of Section 17 (4) of the Customs Act, 1962. As per the said provisions, where on verification or otherwise, it is found that the selfassessment is not done correctly, the proper officer may, ....

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.... re-assessment done under sub-section (4) is contrary to the self-assessment done by the importer or exporter [ * * * ] and in cases other than those where the importer or exporter, as the case may be, confirms his acceptance of the said re-assessment in writing, the proper officer shall pass a speaking order on the re-assessment, within fifteen days from the date of re-assessment of the bill of e....