2011 (5) TMI 49 - AT - Customs

Differential duty - there is a direction to the appellant to pay the differential amount in terms of finally assessed Bill of Entry and the provisionally assessed Bill of Entry - By no stretch of imagination, the said letter can be read to be as an appealable order so as to require the appellant to file an appeal their-against. It is only subsequent letter dt.16.12.05 indicating that the bills of entry assessed on 7.2.05 were supplied to the appellant - The minimum obligation on the part of the Revenue was that to supply a copy of the said Bill of Entry to the appellant, so as to enable them to challenge the same before higher appellate forum - It may be noted that even in the said letter, there is no indication that the assessed Bill of Entry were earlier supplied to the appellant and they are being given for the second time - Appeal is disposed off by way of remand

Summary

Issues: Time-barred appeal due to delayed filing

Analysis:
The case involved an appeal dismissed by the Commissioner(Appeals) on the grounds of being time-barred. The appellants had imported Crude Degummed Soya Bean Oil Edible grade and challenged the tariff value set for the goods. The High Court allowed clearance subject to a Bank Guarantee. The Superintendent later directed the appellants to pay a differential duty, leading to an appeal filed within 3 months. However, the Commissioner(Appeals) considered the Superintendent's letter as the appealable order and dismissed the appeal as barred by limitation. The Tribunal disagreed, stating that the Superintendent's letter was a recovery notice, not an appealable order. The Tribunal emphasized that for an appeal, a copy of the assessment order must be provided to the assessee. Since the assessed Bill of Entry was only supplied on 16.12.05, the appeal filed thereafter was within the time limit. The Tribunal set aside the order and remanded the matter for a decision on merit by the Commissioner(Appeals).

This judgment clarifies the distinction between a recovery notice and an appealable order, emphasizing the necessity of providing the assessee with a copy of the assessment order for filing an appeal. The Tribunal's decision highlights the importance of the relevant date of receipt of the assessment order in determining the appeal's timeliness, ensuring fair treatment for the appellants. The case underscores the procedural requirements for filing appeals in customs matters and the obligation of the Revenue to provide necessary documentation to enable appellants to challenge assessments effectively.