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TMI Blog2024 (5) TMI 1157X X X X Extracts X X X X X X X X Extracts X X X X ..... the Notification only because they have not claimed at the time of filing the Bill of Entry cannot be a ground for denying the benefit as long as the conditions of the Notification are satisfied. The goods were cleared on 15.4.2009 and the claim for reassessment / refund was filed on 24.04.2009 well within the stipulated time as per the Board s Circular for amendment or reassessment. The learned counsel has rightly relied upon the decision of Hon ble High Court of Bombay in Hero Cycles vs. UOI [ 2009 (6) TMI 4 - BOMBAY HIGH COURT] . Thus, we do not find any reason to deny the benefit of the Notification No.26/2000-Cus. dated 01.03.2000. Accordingly, the appeal is allowed with consequential relief, if any, as per law. - HON'BLE DR. D. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting that the claim is not maintainable when the assessment has not been challenged. Only after intervention of the Hon ble High Court of Kerala, the speaking order on merits was issued. There is no dispute that the goods have been imported from Srilanka but the only question is that they have not availed the benefit at the time of filing of Bill of Entry. They relied on the decision of Hon ble High Court of Bombay in Hero Cycles vs. UOI: 2009 (240) ELT 490 (Bom.) which was upheld by the Hon ble Supreme Court as reported at 2010 (252) ELT A103 (SC). 4. The learned Authorised Representative reiterated the findings in the impugned order and argued that the benefit of the Notification cannot be extended, as it was not claimed at the time of fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... being granted benefit of the notification previous to the imports in issue and also subsequent to the imports in question. In other words, both the parties were aware of the said notifications. If the Petitioner on account of an inadvertent error chose not to apply for the benefit, would that result in denial of the benefit. In our opinion that by itself would not be answer as a duty is cast on the authority to assess the goods and impose duty according to law which includes a statutory notification, if duty cannot be demanded if otherwise not payable. Once there be a power to assess there is a corresponding duty to assess according to law. The fact that the Petitioner has paid the duty under mistake of law and or in the instant case by ove ..... X X X X Extracts X X X X X X X X Extracts X X X X
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