9911796707
TMI Blog2023 (8) TMI 364X X X X Extracts X X X X X X X X Extracts X X X X ..... d of litigation, though commenced from the original cause. A further argument is advanced by appellant that it is a paramount duty of the exporter to make a self-assessment of the duty as envisaged under Section 17 of the said Act. The reliance appears to have been placed upon Sub-section (1) of Section 17 which is misplaced for the simple reason that Section 17 has undergone a radical change by way of an amendment (Act 8 of 2011) with effect from 08.04.2011. The instant case pertains to transactions of export prior to 2011 and therefore, the Section which stood as on the date of such export has to be applied which does not mandate the exporter to self-assess the duty by submitting the shipping bills. The amended provisions cannot be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have been decided by this Court in relation to the scope and power of the authority under Section 154 of the Customs Act, 1962. It is manifest from the record that the issue concerning the levy of Customs duty upon determination has traveled at different fora permissible under the law and ultimately reached to this Court as the Tribunal disagreeing with the view of the original authority as well as the appellate authority remanded the matter to decide the same in the light of the ratio of the law laid down by the Apex Court in the case of Union of India Others v. Gangadhar Narsingdas Aggarwal reported in 1997 (89) ELT 19 (SC). Mr. Maity is very much critical on the observations of the Tribunal to the extent of applicability of the rat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d/or error under Section 154 of the Act. The said order could not be sustained by the appellate authority upon noticing the judgment of the Apex Court rendered in the case of Gangadhar Narsingdas (supra). Several judgments were cited by the respondents of the different High Courts as well as the Supreme Court on interpretation of the word omission and it was sought to be contended by the respondents that such an error or the omission committed by the concerned officer in assessing the Customs duty comes within the purview of Section 154 of the Act. The appellate authority reversed the order of the concerned authority and directed reconsideration of the representation filed by the respondents with clear stipulation that the same comes with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the authorities have accepted the order of remand passed by the appellate authority on the first occasion and proceeded thereupon and therefore, it is too late in the day to take such a plea at an advance stage of the litigation which, in our opinion, is practically a second round of litigation, though commenced from the original cause. A further argument is advanced by Mr. Maiti that it is a paramount duty of the exporter to make a self-assessment of the duty as envisaged under Section 17 of the said Act. The reliance appears to have been placed upon Sub-section (1) of Section 17 which, in our opinion, is misplaced for the simple reason that Section 17 has undergone a radical change by way of an amendment (Act 8 of 2011) with effect fro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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