9911796707
TMI Blog1997 (1) TMI 209X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent within a period of one month. 2. Facts of the case are that the respondents during the period 1983 to 85 had imported six consignment of OFFSET LITHO plates. They were assessed under Tariff Heading 4801 and the duty was paid by the importers without any protest. However, at a later stage the respondents requested for issuance of orders in assessment by letter dated 9-11-1993. By letter F. No. S/VIII-6(7) POC/43, dated 8-12-1993 Dy. Collector of Customs (PC Unit) had informed that the respondent s request for issuance of order-in-original could not be accepted to as several years have passed after assessment of Bills of Entry. Further, the assessment of B/Entry was not protested by the respondents and they ought to have filed a re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ritten by the Assistant Commissioner to the Commissioner of Customs (Appeal) who by the impugned order directed the lower authority to pass a speaking order. Hence the present appeal by the department. 6. It is contended by Shri V.K. Puri, Ld. SDR on behalf of the department that the lower appellate authority erred in law in passing the impugned order. He argues that the import having taken place several years and Bs/E themselves were assessment orders. The respondent did not protest against the same. If the respondent were aggrieved they ought to have filed a refund claim under Section 27 of the Customs Act. The Ld. Commissioner of Customs (Appeal) it is argued by Shri V.K. Puri had passed an order on 31-5-1995 holding that such communic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay - 38 F. No. S/VIII-6(7) PCU/93. Dated 8-12-1993 To M/s. Hari Co., 2-C, Cawasji Patel Street, Bombay Mutal Annexe, Fort, Bombay 400 001. Sir, Sub : Issue of Assessment Orders - Reg. Please refer to your letter dated 9-11-1993 on the above subject. In the instant case, the goods were assessed to duty several years back and the duty was admittedly paid by you without any protest. Since the assessment made by the proper officer in the B/E was not protested before payment of duty, you ought to have filed a refund claim within the period of six months as provided in Section 27 of the Customs Act, 1962. Hence it is regretted that your request for issue of assessment order at this stage cannot be acceded to. Please note th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an - AIR 1959 Bom. 372 and Privy Council in Secretary of State v. Mask Co. - AIR 1940 PC 105, had held that order of assessment under Bill of Entry has to be treated as an appealable order. Here in this case the two letters of Dy. Collector and Asstt. Collector written on 8-12-1993 and 12-6-1995 has indicated the same about appealable orders. The assessment indicated in Bs/E having become final long back. The respondent cannot have a right which have extinguished by bringing it back to life. It may amount to giving blood transfusion to a dead body. An appeal is empowered to be filed under section 128 of the Customs Act by any aggrieved person from any decision or order passed by an officer of Customs lower in rank than a Commissioner repr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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