9911796707
TMI Blog2018 (4) TMI 1438X X X X Extracts X X X X X X X X Extracts X X X X ..... to the petitioner to make a representation to the proper officer on the reassessment made along with the supporting documents and records, within a period of two weeks from the date of receipt of a copy of this order. On such receipt of such representation, the proper officer shall pass orders, within 15 days as specified under Section 17(5) of the Act recording reasons therefor. The order in a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same under CTH 28259090. The classification under CTH 25221000 attracts 5% tax and the other heading attracts 30% tax. According to the petitioner, they challenged the order of the respondent in the year 2017, which was decided in his favour by Commissioner (Appeals) and the quick lime was assessed under CTH 25221000. While the matter stood thus, he presented the bill of entry for the year 2018, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmit that the order in Appeal passed by the Commissioner (Appeals) has been appealed against before the CESTAT, Madras and the said order has not reached finality and the original authority cannot be compelled to follow that order until it reaches finality. 3.Secondly, when the bill of entry is submitted and the assessment is revised by the authority, the importer shall submit his representatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the self assessment done by the importer or exporter regarding the violation of goods, he shall make a representation to the proper authority and thereafter, a speaking order of reassessment will be passed within 15 days. 5.In the instant case, it is submitted that the importer has not submitted his representation against the reassessment for enabling the proper officer to pass a speaking orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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