Reassessment by Deputy Commissioner after clearance of goods for home consumption is bad in law

Holy Land Marketing Private Limited Vs Commissioner of Customs (CESTAT Delhi)

CESTAT Delhi held that the Deputy Commissioner is not empowered to issue an assessment order under Section 17(5) of the Customs Act, 1962, after the goods have already been cleared for home consumption.

Facts-

The appellant imported canned pineapple slices and filed Bill of Entry classifying them under Customs Tariff Heading 20082000. The Customs Electronic Dat

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