9911796707
TMI Blog2021 (11) TMI 697X X X X Extracts X X X X X X X X Extracts X X X X ..... nt Commissioner (AR) for the Respondent ORDER Brief facts of the case are that the appellant imported various consignments of crude petroleum oil at Vadinar during the period from July 2002 10 November 2004 and these goods were stored in their private bonded warehouse. The Customs Officers referred to the ullage survey reports prepared on board of the concerned carrier tankers and on the basis o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant at Vadinar after due endorsement of final assessment. The appellant at Vadinar, challenged the final assessment before the Hon'ble Commissioner (Appeals), Jamnagar. The Commissioner (Appeals), Jamnagar vide OIA no 21 to 51/JMN/2008 dated. 31.03.2008 and 55 to 119/JMN/2008 dated 28.04.2008, set aside the final assessment orders and directed to finalize the assessment of said bills of en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was rejected by upholding the order dated 29.04.2013.Therefore, the present appeal. 2. Shri Willingdon Christian, Learned Counsel appearing on behalf of the appellant submits that the department was supposed to do the Re-assessment suo moto as for the same consignment the re- assessment order was passed at Customs Vadinar. Therefore, there was no need to file any appeal against the assessment ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Vadinar. He also submits that such re-assessment is covered by Section 154 of Customs Act, 1962 for correction of Clerical or mathematical mistakes or error arising from any accidental slip or omission. 3. On the other hand, Shri Dinesh Prithiani, Learned Assistant Commissioner (AR) appearing on behalf of the revenue reiterates the finding of the impugned order. Relying upon the Hon'ble Supreme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terms of section 154 of Customs Act, 1962. 5. Accordingly, the appellant is directed to make an application under section 154 of the Customs Act, 1962 for Re- assessment of Bills of Entry. The Proper officer shall consider the application to be made under section 154 of the Customs Act, 1962 in accordance with law. 6. Accordingly, the appeal is disposed of by way of remand to the Original Author ..... X X X X Extracts X X X X X X X X Extracts X X X X
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