9911796707
TMI Blog2024 (2) TMI 823X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 20/05/2015 seeking amendment/rectification of Bill of Entry and subsequent amendment/rectification of the same on 01/07/2015 while coming to a conclusion that the date of assessment of Bill of Entry is 11/04/2015. After holding that the Bill of Entry was assessed on 11/04/2015, he has dismissed the Appeal on the ground of time bar. This is not only a gross error but reeks of injustice on his part to pass an Order against reputed Public Sector Undertaking, which on its own had voluntarily sought re-assessment seeking to reverse the benefit received by them under the said Notifications. It is found from the records that the Appellant has filed the Appeal before the Commissioner (Appeals) within about 50 days from the date of re-assessed Bi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8884277 dated 11/4/2015 filed all the relevant documents classifying REFORMATE‟ under Customs CTH 27101219. They had also claimed the exemption under Notification No. 12/2012-Cus dated 17 March 2012 and Notification No. 12/2012-CE dated 17 March, 2012. The Out-of-charge was issued by the Customs Department. Subsequently, they found that they were not entitled to claim under Notification No. 12/2012-Cus dated 17 March 2012 and Notification No. 12/2012-CE dated 17 March, 2012. The Appellants filed a letter on 20.05.2015 submitting that the exemption was inadvertently claimed by them and sought cancellation of the Out-of-charge and amendment/rectification of Bill of Entry and also paid the relevant duty which was initially claimed as exe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice while re-classifying the CTH in the Bill of Entry which has come as a complete surprise to them. 3. She submits that the present Appellant is exporting this Product Reformate‟ to various countries and they are filing the Shipping Bill classifying the product under CTH 27101219 which is accepted by the Department for the exports. She submits a copy of Shipping Bill Number 4422222 dated 28/02/2017 to fortify their submissions. 4. In view of the above submissions, she prays that the impugned Order may be set aside and the matter may be remanded to get the classification of this product done under the correct heading of CTH 27101219 after following the principles of natural justice. 5. The learned AR reiterates that modifying/recti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said Notifications. 9. We find from the records that the Appellant has filed the Appeal before the Commissioner (Appeals) within about 50 days from the date of re-assessed Bill of Entry. Therefore, dismissal of the Appeal on account of time bar is erroneous and we set aside the impugned OIA. 10. Now, coming to the re-assessment taken up by the Assessing Officer, it is seen that he has arbitrarily changed the classification from CTH 27101219 to 27101990 without putting the Appellant to Notice. Principle of natural justice requires that whenever the classification is sought to be modified, the importer/assessee is required to be given a notice for the proposed change in the CTH, which has not been done in this case. 11. On the other hand, aft ..... X X X X Extracts X X X X X X X X Extracts X X X X
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