Case Law Details
K S Enterprises Vs Commissioner of Customs (CESTAT Ahmedabad)
CESTAT Ahmedabad held that decision conveying denial of exemption under DFIA Scheme is challengeable by way of appeal before the Commissioner (Appeals). Denial of exemption is not merely a query but the decision of assessing officer and hence appeal can be preferred against the same.
Facts- This appeal is filed against Order-in-Appeal passed by Commissioner of Customs (Appeals), Ahmedabad whereby the learned Commissioner (Appeals) has dismissed the appeal on the ground that appeal was filed before him against a communication by the assessing officer seeking clarification from the importer during the course of assessment of bills of entry filed by the appellant and that the assessment is still pending. The said communication does not convey any decision and is not an order.
Conclusion- In the present case, since the decision for denial of exemption has been taken by the assessing officer, it is that decision which can be challenged by way of appeal before the Commissioner (Appeals). As the appellant have no remedy to claim the exemption therefore, in our considered view, the decision for denial of exemption under DFIA scheme is challengeable by way of appeal before the Commissioner (Appeals). As per the observation of the assessing officer, mentioned in the column ‘query raised’ in query memo, it is not a case where the assessing officer sought some clarification before denial of exemption. The assessing officer has out-rightly denied the exemption therefore it is not merely a query but the decision of the assessing officer denying the exemption to the appellant. Therefore, contention of the learned Commissioner (Appeals) cannot be accepted.
FULL TEXT OF THE CESTAT AHMEDABAD ORDER
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