2014 (3) TMI 600

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..... failed to produce documents in support of their refund claim - Commissioner (Appeals) has observed that the clerical mistake creeping into the assessment documents which can be remedied by taking recourse to Section 154 of Customs Act, 1962 by way of reassessment - Commissioner remanded matter back - Held that:- this is case where originally there was no ‘lis’ between the Revenue and the importer .....

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..... resent appeal. 2. After hearing both sides duly represented by Shri P.K. Sharma, ld. DR and Shri A.S. Hasija, ld. Advocate, we find that the respondent imported medical instruments and kits from their principal in USA. As per the assessee, wrong value was mentioned in their sale invoice which was wrongly picked up by them and mentioned in the bill of entry and duty paid accordingly. On realizati .....

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..... er to remand. Without going into legal issue, we find that admittedly the Tribunal has power to remand. We deem it fit to remand the matter back to the original adjudicating authority to examine the assessee s claim. 5. Further objection of the Revenue that inasmuch as there was no challenge to the assessment of bill of entry, refund claim cannot be filed by the importer in terms of law declared .....

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