Section 17(4) of Customs Act is not made for reopening or reviewing any issued final assessment order

JSW Energy Ltd Vs Commissioner of Customs (Preventive) (CESTAT Hyderabad) CESTAT Hyderabad held that section 17(4) of the Customs Act is not made for reopening or reviewing any issued final assessment order. Thus, adjudicating authority not empowered to review his final assessment order without statutory appeal. Facts- The appellants imported Steam Coal of Indonesia Origin vide six bills of entry (BoE) under Tariff Item 2701 1920 and discharged the CVD @2% along with applicable cesses. However, the BOEs were provisionally assessed and CVD was required to be discharged @6% on the imported good...