2020 (2) TMI 9 - AT - Customs

Maintainability of appeal - appeal rejected only on the ground that there is no order of assessment by the proper officer of customs as they were RMS facilitated bills of entry and goods were cleared on the self assessment done by the Appellant - Section 128 of the Customs Act - HELD THAT - Hon ble Supreme Court in the matter of ITC LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE, KOLKATA -IV 2019 (9) TMI 802 - SUPREME COURT has laid down that as the order of self-assessment is nonetheless an assessment order passed under the Act, obviously it would be appealable by any person aggrieved thereby. The Hon ble Supreme Court also observed that the order of self-assessment is an order of assessment as per section 2(2), as such, it is appealable in case any person is aggrieved by it. Section 128 has not provided for an appeal against a speaking order but against any order , which is of wide amplitude. The law laid down by the Hon ble Supreme Court squarely applies on the facts of the case. The language of Section 128 ibid is clear and unambiguous and the reasoning given by the learned Commissioner that since there is no order or decision of any Customs officer, the appeal filed by the appellant cannot be sustained, is erroneous and contrary to law. Matter remanded back to the learned Commissioner with a direction to decide the Appeal on merits after affording reasonable opportunity of hearing to the Appellant - appeal allowed by way of remand.

Summary

Issues: Challenge to order dated 05.10.2018 passed by Commissioner of Customs (Appeals) - Appeal based on self-assessment - Interpretation of Section 128 of the Customs Act.

In the present case, the appellant challenged the order passed by the Commissioner of Customs (Appeals) on the grounds that the appeal was rejected without considering the merits of the matter. The appellant argued that the self-assessment done by them should be considered as an assessment order under the Customs Act, making it appealable. Citing a recent judgment by the Hon'ble Supreme Court in the case of ITC Ltd. vs. Commissioner of Central Excise, Kolkata-IV, the appellant contended that any order of self-assessment is appealable under Section 128 of the Customs Act. On the other hand, the Authorized Representative for the revenue reiterated the findings of the impugned order.

Upon analyzing the legal position and the Supreme Court judgment in the ITC Ltd. case, the Tribunal found that the law laid down by the Supreme Court applied directly to the facts of the case. The Tribunal highlighted that the language of Section 128 of the Customs Act is clear and unambiguous. The Tribunal held that the Commissioner's reasoning, which stated that the appeal could not be sustained due to the absence of an order or decision by a Customs officer, was erroneous and against the law. Therefore, without delving into the merits of the case, the Tribunal set aside the impugned order and remanded the matter back to the Commissioner with a directive to decide the appeal on its merits after providing a reasonable opportunity of hearing to the appellant.

In conclusion, the Tribunal allowed the appeal by way of remand, emphasizing the importance of considering self-assessment orders as appealable under Section 128 of the Customs Act. The judgment serves as a significant interpretation of the law regarding the appealability of self-assessment orders and the obligation of authorities to decide appeals on their merits.