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Customs - Highlights / Catch Notes

Home Highlights November 2021 Year 2021 This

Reassessment of Bill of Entry - case of the Revenue is that ...


Revenue's Appeal Dismissed: Failed to Contest Reassessment Directive by Commissioner; Initial Assessment Appeal Suggested.

November 22, 2021

Case Laws     Customs     AT

Reassessment of Bill of Entry - case of the Revenue is that respondent should have appealed before the Commissioner (Appeals) against the assessment of the Bill of Entry whereas they have filed appeal against the rejection of reassessment made by the assessing authority - now the Revenue cannot challenge the direction of reassessment given by the Ld. Commissioner. Therefore, on this score Revenue appeal does not sustain. - AT

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