Reassessment cannot be requested by party who self-assessed its Bill of Entry

Navratan Speciality Chemicals Vs C.C.-Ahmedabad (CESTAT Ahmedabad) CESTAT Ahmedabad held that nothing in the expression of Section 17(4) indicates that re-assessment of duty can be done at the request of party which has self-assessed its Bill of Entry and after clearance wants another benefit. Facts- The Appellant imported Knitted Polyester Fabric classifiable under Sub-heading 6006 3100 of the First Schedule to the Customs Tariff Act, 1975 under the cover of Bills of Entry dated 17-01-2013 and 22-01-2013 by availing the benefit of Sr. No. 12 of the Notification No. 21/2012-Customs dated 17-03...