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2024 (7) TMI 765 - AT - CustomsAppeal against the self assessed bill of entry is Maintainable or not - Classification of imported branded medicaments namely, Glivec-400 mg. Imatinib tablets - to be classified under Tariff Sub-heading No. 3004 2099 of the Customs Tariff Act, 1975 or not? - HELD THAT - It is found that the appellants have initially claimed the classification in the B/E with regard to the imported goods under CTI 3004 2099 and after realizing the mistake that the subject goods should appropriately be classified under CTI 3004 9049, had filed the appeal before the learned Commissioner (Appeals) under Section 128 ibid against the assessed B/E. In so far as filing of appeal against the self-assessment is concerned, the Hon ble Supreme Court in the case of ITC LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE, KOLKATA -IV 2019 (9) TMI 802 - SUPREME COURT have held that the self-assessed B/E is an assessment order, passed under the Customs Act, 1962 and thus, would be appealable. The submissions made by the appellants agreed upon that self-assessed B/E is an appealable order and can be appealed against before the learned Commissioner of Customs (Appeals) under Section 128 ibid. Thus, by setting aside the impugned order, the appeal is allowed by way of remand to the learned Commissioner (Appeals) for deciding the appeal on merits, as to whether, the product in question should be classifiable under CTI 3004 9049 or under CTI 3004 2099 and whether the appellants should be entitled for the benefits provided under Serial No. 83(A) read with List 4 of Notification No.21/2002-Customs dated 01.03.2002. The appeal is allowed by way of remand to the learned Commissioner of Customs ( Appeals ).
Issues:
1. Classification of imported goods under Customs Tariff Item 3004 2099 instead of 3004 9049. 2. Appeal against self-assessment and classification of goods. 3. Rejection of appeal by the Commissioner (Appeals) as premature. 4. Interpretation of appeal provisions under Section 128 of the Customs Act, 1962. 5. Applicability of judgments by the Hon'ble Supreme Court and Tribunal in similar cases. Detailed Analysis: 1. The case involved a dispute regarding the classification of imported goods by the appellants under Customs Tariff Item (CTI) 3004 2099 instead of CTI 3004 9049, which attracted exemption from customs duty. The appellants realized the mistake post-assessment and filed an appeal before the Commissioner (Appeals) challenging the classification. 2. The appellants appealed against their self-assessment and classification of goods, arguing that the assessment order was appealable under Section 128 of the Customs Act, 1962. They relied on a judgment by the Hon'ble Supreme Court and a Tribunal order to support their contention that self-assessed Bill of Entry (B/E) is appealable. 3. The appeal filed by the appellants was rejected by the Commissioner (Appeals) as premature, stating that no adversarial decision or order had been made by a customs officer to warrant an appeal under Section 128. The rejection was based on the lack of a contrary assessment to the B/E claim or a rejected request for amendment. 4. The Tribunal analyzed the appeal provisions under Section 128 of the Customs Act, 1962, and referred to the judgment of the Hon'ble Supreme Court in a similar case to establish that self-assessed B/E is appealable. The Tribunal allowed the appeal by way of remand to the Commissioner (Appeals) for a decision on the classification of goods and entitlement to benefits under relevant notifications. 5. The Tribunal's decision was influenced by the interpretation of appeal provisions and precedents set by the Hon'ble Supreme Court and previous Tribunal orders. The Tribunal emphasized the distinction between appeal provisions and provisions for amending documents, ensuring the appellants' right to a fair appeal process without insisting on document amendments. In conclusion, the Tribunal allowed the appeal by remanding the case to the Commissioner (Appeals) for a detailed examination of the classification issue and benefits eligibility, highlighting the importance of following proper appeal procedures under the Customs Act.
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