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2024 (6) TMI 1014 - AT - CustomsIssues Involved: The judgment involves the rejection of appeals by the learned Commissioner(Appeals) without deciding the issue on merits, based on Section 17(5) of the Customs Act, 1962. Issue 1: Rejection of Appeals Without Deciding on Merits The appellant filed appeals challenging the assessment after the assessing authority opined that the benefit of a specific notification was not admissible. The learned Commissioner(Appeals) rejected the appeals, stating that once goods are cleared for home consumption, the assessment is deemed final. The appellant argued that the rejection was based on a misinterpretation of Section 17(5) of the Customs Act, 1962. The Tribunal found that the Commissioner(Appeals) should have decided the appeals on merits, especially since the appellant paid the duty under protest and preferred the appeal. Citing a Supreme Court case, it was emphasized that both the revenue and the appellant can appeal against an assessment order. The Tribunal set aside the impugned order and remanded the case to the Commissioner(Appeals) to decide all issues on merit after providing an opportunity of hearing to the appellant. The denovo proceeding was directed to be completed within three months from the date of the order. Conclusion: The judgment highlights the importance of deciding appeals on merits rather than rejecting them based on procedural grounds. It underscores the right of both the revenue and the appellant to appeal against assessment orders, emphasizing the need for a reasoned decision in such cases. The Tribunal's decision to remand the case for a fresh consideration on merit ensures fairness and due process in the adjudication of customs matters.
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