2026-VIL-814-CESTAT-BLR-CU
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CUSTOMS CESTAT Cases

Customs - Reassessment of Duty - Appellant claimed reassessment of B/E on the ground of short shipment of the imported goods - Whether the authorities were correct in rejecting the appellant's request for reassessment of the bill of entry under Sections 17(4) and 17(5) of the Customs Act, 1962 – HELD - The appellant had self-assessed the goods and cleared them on payment of customs duty in March 2019. The relevant documents like invoice and packing list available at the time of assessment showed the quantity as 30 numbers. The appellant claimed short shipment only in 2021, which was beyond the appealable period of 60 days from the date of assessment – Further, in cases of self-assessment, the assessment order is appealable, and the importer cannot directly seek refund without challenging the assessment. The provisions of Section 17(5) for reassessment cannot be invoked in the present case as the self-assessment was not found to be incorrect at the time of clearance of goods. The appellant cannot through a refund claim reopen the assessment nor can reassessment be entertained beyond the appealable period - the Commissioner (Appeals) was right in rejecting the reassessment since the appellant had not challenged the originally self-assessed B/E and even if the present challenge is to be considered as an appeal before the Commissioner (Appeals), he was right in stating that it was beyond the condonable period as provided in the Act – The impugned order is confirmed and the appeal is dismissed
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GSTAT Appeal filed wrongly...
By CA Vivek Jalan

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