Case Law Details
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 Data Interchange System facilitated BOE, i.e., cleared the BOE without re-assessment by the officer or examination. As per its self-assessment, the appellant paid duties on 2.5.2018 and an order permitting clearance of goods for home consumption u/s. 47 of the Customs Act, 1962 was given on the same date.
Thereafter, on 4.5.2018 the appellant submitted a letter to the Deputy Commissioner requesting him to re-assess BOE under CTH 08119010. The Deputy Commissioner passed an assessment order dated 31.1.2019 i.e., after more than 8 months after the goods were cleared for home consumption u/s. 17(5) rejecting the self-assessment by the importer of the imported goods under CTH 20082000 and re-assessing them under CTH 08119010.
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