9911796707
TMI Blog2008 (7) TMI 745X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant, which is unsustainable on the ground that the assessment of the said B.O. Entry has not been challenged by the authorities - since the Revenue has not challenged the assessment of the Bills of Entry, the impugned order, vide which the Order-in-Original has been set aside is correct and does not suffer from any infirmity - appeal dismissed - decided against Revenue. - E/1866/2003-Mum - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ouse, Aurangabad. After the goods were bonded in Aurangabad, depending upon the requirement they sought clearance by filing Ex-Bond Bills of Entry classifying the same under the headings as was done b them before the Mumbai Customs. The said Bills of Entry were assessed and the respondent discharged the duty liability as was assessed. 4. After the clearance of the said goods from Aurangabad and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... covered by the Revenue by issuing notices under Section 28 of the Customs Act. 6. The learned Counsel would submit that the decision of the Hon ble Supreme Court in the case of Priya Blue Industries Ltd. v. CC as reported at 2004 (172) E.L.T. 145 (S.C.) would cover the issue and demand under Section 28 cannot be raised, if the Revenue has not challenged the original assessment done by the author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authorities and duty liability was discharged by the respondent. Subsequently, short levy demand under Section 28 has been raised from the appellant, which is unsustainable on the ground that the assessment of the said B.O. Entry has not been challenged by the authorities. We find that the decision of the Hon ble Supreme Court in the case of Priya Blue Industries (supra) squarely coveres the issu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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