2009 (12) TMI 761

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..... nd disposed by a common order. The appellants herein have imported Flax Fibre and availed exemption under S.No. 169 of Customs exemption Notification No. 21/2002, dated 1-3-2002 and cleared the goods by paying duty @ 15% ad valorem instead of tariff rate of 30% ad valorem. The Bill of Entries were assessed at concessional rate of duty of 15% ad valorem. Subsequently, the appellants claimed the ben .....

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..... the responsibility of the assessing/proper officer to re-assess and correctly determine duty leviable in accordance with law. In the present case, since the benefit of S. No. 436 of Notification No. 21/2002 dated 1-3-2002, has been claimed by the assessees, it was required by the assessing/proper officer to examine this claim and extend the benefit if otherwise found leviable. Since, this has not .....

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