Re-assessment of shipping bills after goods are exported are without authority of law

Commissioner Vs Pelican Quartz Stone (CESTAT Delhi) CESTAT Delhi held that re-assessment will come to an end once the goods are exported in case of Shipping Bills and once the officer gives an order clearing the goods for home consumption in case of imports. Thus, re-assessment after goods are exported are without any authority of law. Facts- Show cause notice dated 27.04.2020 was issued by the Directorate General of Revenue Intelligence, wherein, it was proposed to reject the the declared classification of ‘Engineered Quartz Stone’ under Customs Tariff Item 68159990 in several Shipping Bi...