2025-VIL-1999-CESTAT-MUM-CU
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CUSTOMS CESTAT Cases

Customs - Reassessment of Bills of Entry, Time Limit for Reassessment, Refund Claim based on judgment in another person's case - Appellant cleared imported mobile handsets paying a higher Countervailing Duty (CVD) rate of 12%. After the Supreme Court judgment in the case of SRF Limited, the appellant sought reassessment of the Bills of Entry to avail the benefit of a concessional CVD rate of 1% under Notification No. 12/2012-CE (Sr. No. 263A) - Whether the appellant was entitled to the benefit of the concessional CVD rate of 1% under Notification No. 12/2012-CE, even though it had not attempted to avail the benefit at the time of filing the Bills of Entry and had paid the higher rate of 12% CVD – HELD - The appellant had not taken any steps to avail the benefit of the concessional CVD rate at the time of filing the Bills of Entry or clearing the goods. The appellant's application for reassessment was made after a lapse of more than four years, which was a much-belated attempt to seek the benefit - The appellant cannot claim the benefit of the Supreme Court judgment in the case of SRF Limited, as it had not fought its own battle and succeeded in the proceedings. A person cannot make a refund claim on the basis of a decision of a Court or Tribunal rendered in the case of another person - The appellant is not entitled to the benefit of the concessional CVD rate or the reassessment of the Bills of Entry after the clearance of the goods for home consumption – The appeal is dismissed - Whether the appellant was entitled to seek reassessment of the Bills of Entry under Section 17 or Section 149 of the Customs Act, 1962, even though the goods had already been cleared for home consumption – HELD - Neither Section 17 nor Section 149 of the Customs Act, 1962, allows for reassessment or amendment of Bills of Entry after the goods have been cleared for home consumption, except on the basis of documentary evidence that was in existence at the time of clearance. The sole purpose of the appellant's request for reassessment was to enable it to get a refund as a consequence of the judgment in the SRF Limited case, which was not permissible under the law.
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