9911796707
TMI Blog2008 (9) TMI 726X X X X Extracts X X X X X X X X Extracts X X X X ..... have been the case, it was for respondents to approach Asst. Commissioner for invoking provision of Sections 154 and 149 of Customs Act, 1962 and he should have obtained a speaking order on the same and then could have challenged the same before Commissioner (Appeals) which is not so in the present case. After rejection of refund claim the assessee went in appeal. On such appeal, Commissioner (App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the parts imported by them, they had by mistake indicated the full value of the machine instead of value of the parts only. Based on the declaration the Bill of Entry was assessed and full duty was paid. Later, on learning the mistake the respondents filed a refund claim of excess duty payment of Rs. 3,97,704/-. The refund claim was rejected by Asst. Commissioner on the ground that since the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner (Appeals) has observed that the case falls within the preview of Section 154 and Section 149 of Customs Act, 1962 and therefore the goods should be re-assessed. If that would have been the case, it was for respondents to approach Asst. Commissioner for invoking provision of Sections 154 and 149 of Customs Act, 1962 and he should have obtained a speaking order on the same and then could ..... X X X X Extracts X X X X X X X X Extracts X X X X
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