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M/s. Ingram Micro India Ltd v. Cc

M/s. Ingram Micro India Ltd v. Cc

(Customs, Excise & Service Tax Appellate Tribunal, South Zonal Bench At Chennai)

C/185/2011 (Arising out of Order-in-Original No. 324/2010 dated 29.05.10, passed by the Commissioner of Customs, (Air cargo), Chennai) | 03-05-2012

Archana Wadhwa,

1. After hearing both sides, we find that the present appeal stands filed by the appellants against a non-speaking or passed by the Commissioner, which stands followed by the Assistant commissioner while assessing the Bill of Entry. The Bill of Entry stands assessed and classification changed by the Assistant Commissioner by observing as under:-

Bill of Entry assessed as per order of Commissioner vide file No. S/Misc-159/2011 Group 2 ACC.

It is seen that neither the order of the Assistant Commissioner passed on the Bill of Entry is appealable before the Tribunal in as much as the appeal against the same lies before the Commissioner (Appeals), nor the note sheet order of the Commissioner withstands followed by the Assistant Commissioner is in appealable form. In any case, we note that the Assistant Commissioner has simply followed the note sheet instructions of the Commissioner without grant of any opportunity to the appellants to contest the same. As such we deem it appropriate that the proper officer passes a fresh assessment order after extending an opportunity to the appellant to contest the same. We order accordingly.

(Order dictated and pronounced in the open Court)

Advocate List
  • For Petitioner : Shri k.S. Venkatagiri, Adv.
  • For Respondent : Shri Parmod Kumar, SDR
Bench
  • Ms. Archana Wadhwa, Judicial Member
  • Dr. Chittaranjan Satapathy, Technical Member
Eq Citations
  • 2012 (192) ECR 245 (TRI.-CHENNAI)
  • 2013 (297) ELT 458 (TRI. - Chennai)
  • LQ/CESTAT/2012/996
Head Note

CUSTOMS, EXCISE AND SERVICE TAX — Appeal — Appealability of note sheet order of Commissioner — Held, neither Assistant Commissioner's order is appealable before Tribunal nor note sheet order of Commissioner is in appealable form — Proper officer to pass a fresh assessment order after extending an opportunity to appellant to contest the same