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TMI Blog2013 (1) TMI 80X X X X Extracts X X X X X X X X Extracts X X X X ..... own that there was any opportunity given to the addressee of the parcels for claiming benefit of the notification before the assessing authority. The declaration accompanied by the parcel receipt has been treated as Bill of Entry. The postal department had practically undertaken the different roles which are clearly assigned to the custodian, CHA and the Bank, in addition to their normal role of receiving and delivery of the postal parcels. The refund claim filed by the respondent challenging the assessment made and seeking benefit of notification has to be treated both as a challenge to the assessment and as a claim for refund. In favour of assessee - Customs Appeal No.317 of 2007 - FINAL ORDER NO.464/2012 - Dated:- 13-7-2012 - M. Veera ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be Bill of Entry for the imported goods as prescribed under Section 82 of the Customs Act, 1962. The duty assessed on the postal receipt is to be treated as an assessment order. Inasmuch as the said assessment was not challenged by the party, the refund claim should not have been allowed by the Commissioner (Appeals). He submits that the decision in Priya Blue Industries case (supra) is clearly applicable to the facts of the present case. 5. The learned advocate for the respondent supports the order of the Commissioner (Appeals) and refers to the reasoning given by the Commissioner (Appeals). She submits that the assessee had no occasion to participate in any assessment proceedings and that they received the postal receipt which is cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ostal department being the custodian of the parcels, collects the duty from the assessee/addressee, after the receipt of the assessed bills from the customs. These bins are prepared/filled by the postal department with regard to relevant particulars such as post parcel No., date of receipt etc. and the other particulars of the bills and other details like duty by the customs department, i.e. particulars like description of the product, rate of duty, exemption notification, if any and amount of duty assessed. After this, the original parcel bills or letter and other documents in which assessment is done sent to post office custody and only the duplicate copy is retained in the customs department. Hence, under any circumstances these bills ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... easoning adopted by the Commissioner (Appeals) not applying the decision in Priya Blue Industries case is wrong. It has not been shown that there was any opportunity given to the addressee of the parcels for claiming benefit of the notification before the assessing authority. The declaration accompanied by the parcel receipt has been treated as Bill of Entry. The postal department had practically undertaken the different roles which are clearly assigned to the custodian, CHA and the Bank, in addition to their normal role of receiving and delivery of the postal parcels. The postal receipt, in my opinion, cannot be treated as an assessment order enabling the assessee-addressee to challenge the said order before the Commissioner (Appeals). In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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