2009 (8) TMI 891

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..... examining the records and hearing both sides, we are of the view that the appeal itself requires to be finally disposed of at this stage. Accordingly, after dispensing with pre-deposit, we take up the appeal for disposal. 2. The appellant had filed a bill of entry dated 8-9-2008 for clearance of certain capital goods imported by them. This bill of entry contained references of import general man .....

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..... see apologised for this mistake and requested for reassessment so that they could pay the differential amount of duty. In support of this request, the party produced the relevant invoice along with the packing list, bill of entry, EPCG licence etc. Later, the assessee submitted another letter dated 5-11-2008 to the Commissioner reiterating their request for reassessment and payment of duty on the .....

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..... as imposed on them under Section 112 of the Act. The present appeal is directed against the Commissioner's order. 3. After hearing the ld. counsel for the appellant and the ld. DR for the respondent, we find that the appellant was not heard on any proposal for confiscation of the goods. Section 124 of the Customs Act provides for such an opportunity of being heard, to the owner of the goods which .....

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..... , the proper officer of customs ought to have advised the party to make an application under Section 149 along with their application for re-assessment so that the officer could proceed to re-assess the bill of entry so that the assessee could pay the differential amount of duty on the basis of such re-assessment. The assessee in this case was always ready to pay the differential duty. It is also .....

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..... to the Commissioner, who shall pass a fresh order in the case from the angle of assessment, after granting the assessee an opportunity under Section 149 of the Customs Act. In other words, we direct the ld. Commissioner to act upon the assessee's request for re-assessment in accordance with law so as to set the records straight. 4. Reverting to the impugned order, we have found no valid reason f .....

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