2014 (3) TMI 1077 - HC - Customs

Reassessment of bill of entry after rectifying the clerical and ministerial mistakes - despite the order of the appellate authority, the assessing officer is not activating the proceeding and have shown their reluctance to proceed in terms of the said directions - Held that - This Court, therefore, directs the assessing officer to re-assess the bill of entry dated 2nd December, 2004 upon rectification of clerical and ministerial mistakes indicated in the order passed by the Commissioner of Customs (appeals) and shall also consider the consequential benefits and relief by way of refund of the excess payment together with an interest at the prescribed rate - petition allowed - decided in favor of petitioner.

Summary

Issues:
Assessment based on bill of entry, Appeal before Commissioner of Customs, Non-compliance with appellate authority's directions by assessing officer.

Analysis:
The judgment pertains to the assessment made by the Assessing Officer on a bill of entry dated 2nd December, 2004, which was challenged by the petitioner before the Commissioner of Customs (appeals). The appellate authority identified several clerical and ministerial errors in the assessment and directed the assessing officer to re-assess the bill of entry, rectify the mistakes, and provide a refund with interest to the petitioner.

The petitioner subsequently filed an appeal before the CESTAT, but it was not admitted due to procedural defects. Despite this, the higher forum did not set aside the order of the Commissioner of Customs (appeals), thereby allowing the assessing officer to proceed with the directions given by the appellate authority.

The main grievance raised in the writ petition was the alleged reluctance of the assessing officer to follow the directions of the appellate authority, despite the order being issued in July 2013. The Court intervened and directed the assessing officer to re-assess the bill of entry, rectify the identified errors, and provide the necessary refund with interest within three weeks from the date of the Court's order.

It was emphasized that the assessing officer must adhere strictly to the directions issued by the Commissioner of Customs (appeals) in July 2013 during the re-assessment process. The Court disposed of the writ petition, with no costs imposed on either party.