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TMI Blog2015 (5) TMI 879X X X X Extracts X X X X X X X X Extracts X X X X ..... ere and admittedly there is a nil assessment order, the assessee is entitled to claim refund without making a challenge to such assessment order ?" 3. Shri Ramani, learned Counsel appearing for the appellant in support of the above appeal has pointed out that though provisional assessment order was passed in respect of two bills of entry dated 17/01/2007 and one bill of entry on 02/03/2007, nil assessment order were passed by the Proper Officer. Learned Counsel for appellant further points out that in respect of the first bill of entry dated 17/01/2007, the appellant has paid a sum of Rs. 3,01,053/-. Learned Counsel further submits that with regard to the second bill of entry dated 17/01/2007, the appellant has paid a sum of Rs. 2,24,369/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue Industries Ltd. v. Commissioner of Customs (Preventive) which is not applicable to the facts of the present case. Learned Counsel further points out that the authorities have misdirected themselves to hold that the appellant ought to have challenged the order of assessment, though according to him, such question would not arise and admittedly, the assessment was a nil assessment. Learned Counsel further points out that as the appellant was not aggrieved by the nil assessment orders passed by the Proper Officer, the question of challenging the said order would not arise. Learned Counsel also points out that the CESTAT Authorities have also taken note of the fact that in case the appellant desires to seek reasons for such assessment order, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section (4) is contrary to the self-assessment done by the importer or exporter regarding valuation of goods, classification, exemption or concessions of duty availed consequent to any notification issued therefore under this Act and in cases other than those where the importer or exporter, as the case may be, confirms his acceptance of the said re-assessment in writing, the proper officer shall pass a speaking order on the re-assessment, within fifteen days from the date of re-assessment of the bill of entry or the shipping bill, as the case may be." 8. A plain reading of the said provision shows that it was incumbent upon the authority to pass a speaking order giving reasons and as such, the question of seeking reason as claimed by the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said judgment in the case of Priya Blue Industries Ltd. (supra), the Delhi High Court has taken a view that once the party is not aggrieved by the assessment order, the question of preferring an appeal challenging the said order would not arise. We are in respectful agreement with the observations in paragraph 5 of the judgment which is as under : "5. The Tribunal has referred to the cases of CCE, Kanpur v. Flock (India) Pvt. Ltd. MANU/SC/0484/2000 : 2000 (120) ELT 285 and Priya Blue Industries Ltd. v. Commissioner of Customs (Preventive) MANU/SC/0767/2004 : 2004 (172) ELT 145 (SC). In both these cases, referred to by the Tribunal there was an assessment order which was passed and consequently it was held that where an adjudicating author ..... X X X X Extracts X X X X X X X X Extracts X X X X
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