2021 (11) TMI 736 - AT - Customs

Reassessment of Bill of Entry - case of the Revenue is that respondent should have appealed before the Commissioner (Appeals) against the assessment of the Bill of Entry whereas they have filed appeal against the rejection of reassessment made by the assessing authority - HELD THAT - The assessee filed appeal before Commissioner (Appeals) against rejection of reassessment request made by them before the assessing authority. Therefore, the assessment was very much alive before the Commissioner (Appeals). There is no other remedy available for the assessee except to file an appeal before the Commissioner (Appeals). Therefore, now the Revenue cannot challenge the direction of reassessment given by the Ld. Commissioner. Therefore, on this score Revenue appeal does not sustain. The assessing authority is directed to reassess the Bill of Entry as directed by the Ld. Commissioner (Appeals) in the impugned order - appeal dismissed - decided against Revenue.

Summary

Issues:
Challenge to order of Commissioner (Appeals) directing reassessment of Bill of Entry.

Analysis:
The appeal was filed by Revenue challenging the Commissioner (Appeals) order directing reassessment of the Bill of Entry. The Revenue contended that the respondent should have appealed against the assessment of the Bill of Entry instead of the rejection of reassessment by the assessing authority. The respondent argued that their appeal to the Commissioner (Appeals) was indeed against the decision of reassessment, making the reassessment issue already before the Commissioner (Appeals). The Tribunal noted that the assessee had appealed against the rejection of the reassessment request before the assessing authority, keeping the assessment issue alive before the Commissioner (Appeals). The Tribunal emphasized that there was no other recourse available for the assessee but to appeal before the Commissioner (Appeals). Citing the judgment of the Hon'ble Supreme Court in the case of ITC Ltd., the Tribunal found in favor of the respondent, stating that the Revenue cannot challenge the direction of reassessment given by the Commissioner (Appeals). Consequently, the Revenue appeal was dismissed, and the assessing authority was directed to reassess the Bill of Entry as per the Commissioner (Appeals) order.

In conclusion, the Tribunal upheld the Commissioner (Appeals) order directing reassessment of the Bill of Entry, emphasizing that the assessment issue was effectively before the Commissioner (Appeals) through the respondent's appeal against the rejection of reassessment. The Tribunal's decision was based on the lack of alternative remedies for the assessee and the precedent set by the Hon'ble Supreme Court. The Revenue's challenge was deemed unsustainable, leading to the dismissal of the appeal and the directive for reassessment by the assessing authority in accordance with the Commissioner (Appeals) decision.