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 Entr

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