2025 (8) TMI 817

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....9. Both the Bills of Entry were assessed under RMS. The duty assessed was paid on 30.09.2019. Appellant on 07.11.2019 applied for reassessment of the goods in respect of both the Bills of Entry under Section 149 of Customs Act, 1962. On 28.11.2019 both the Bills of Entry were reassessed by the competent authority and Advance Authorisation dated 09.09.2019 was debited for discharge of customs duty. Subsequently on 29.11.2019 out of charge orders were passed for clearance of goods for home consumption out of the Customs control. Initially the appellant had paid duty assessed, but since subsequently on reassessment and debit through Advance Authorisation, appellant filed applications for refund of customs duty which was paid initially on 30.09....

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.... He has submitted that the issue is clarified through para 22.1 and 22.2 by Hon'ble Bombay High Court in the case of Dimension Data India Pvt. Ltd. He has further submitted that Hon'ble Bombay High Court in the said case in para 22.2 has held that Hon'ble Supreme Court has clarified that such modification can be done in the Bill of Entry under other relevant provisions of Customs Act and also include Section 149 and Section 154 of Customs Act in addition to modification of order under Section 128 of Customs Act, 1962. 4. Heard the learned AR who has reiterated the findings of the Commissioner (Appeals). 5. I have carefully gone through the record of the case and submissions made. If it is to be accepted that, as understood by learned Comm....

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.... the issue before the Supreme Court was not invocation of the power of reassessment under Section 17(4) or amendment of documents under Section 149 or correction of clerical mistakes or errors in the order of self-assessment made under Section 17(4) by exercising power under Section 154 vis-a-vis challenging an order of assessment in appeal. The issue considered by the Supreme Court was whether in the absence of any challenge to an order of assessment in appeal, any refund application against the assessed duty could be entertained. In that context Supreme Court observed in paragraph 43 as extracted above that an order of selfassessment is nonetheless an assessment order which is appealable by "any person" aggrieved thereby. It was held that....