2025-VIL-733-CESTAT-BLR-CU
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CUSTOMS CESTAT Cases

Customs - Reassessment of Bills of Entry, Concessional rate of Customs Duty (CVD), Notification No. 12/2012-CE – Appellant imported mobile phones and discharged CVD at a concessional rate of 6% in accordance with Sl. No. 263A(i) of Notification No. 12/2012-CE. The appellant later claimed that they were entitled to the benefit of a lower concessional rate of 1% CVD under Sl. No. 263A(ii) of the same notification - Whether the appellant is entitled to the benefit of the lower concessional rate of 1% CVD under Sl. No. 263A(ii) of Notification No. 12/2012-CE and entitled to reassessment of the Bills of Entry - HELD - the appellant was justified in requesting the reassessment of the self-assessed Bills of Entry to claim the concessional rate of 1% CVD in light of the Supreme Court's judgment in the SRF Limited case. The Hon'ble Supreme Court in the case of ITC Ltd. v. CCE had laid down that to claim a refund of excess duty paid, the order of assessment or self-assessment needs to be modified in accordance with law, which includes filing an appeal under Section 128 of the Customs Act, 1962 – Further, the Tribunal had allowed the benefit of the concessional notification in the appellant's own cases and various Customs Commissionerates had also sanctioned refunds after allowing the reassessment of the Bills of Entry – The impugned order is set aside and matter is remanded to the adjudicating authority to reassess the Bills of Entry and allow the benefit of the concessional rate of 1% CVD under Sl. No. 263A(ii) of Notification No. 12/2012-CE – The appeal is allowed by remand
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