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Facts –

The Appellant companies, M/s SAMYAK METALS PVT. LTD. & M/S SURYA ALUMEX, imported Aluminum Scrap Mix from Benin, and their declared values were found to be lower than the prices available for similar products being imported by other importers.
The Customs authorities assessed the goods at higher values, and the importers paid the duty amounts and cleared the goods.
Later, the importers requested the adjudicating authority to reassess the bill of entry, and the Deputy Commissioner, by reviewing their own orders, accepted the declared value of the goods as the actual transaction value.
The importers filed refund claims, which were allowed by the adjudicating authority, but the department filed appeals before the Commissioner (Appeals), who set aside the reassessment orders and rejected the refund claims.

Issue –

Order –

It has been observed that the scope of reassessment under Section 17 of the Customs Act, 1962, is not restricted to any specific number of times that a reassessment can be done.
The officer may verify the entries made under Section 46 or Section 50 and the self-assessment of goods and may require the importer, exporter, or any other person to produce any document or information to ascertain the duty leviable.
However, once the order permitting clearance of goods for home consumption is given, the goods cease to be "imported goods" and "dutiable goods." Therefore, there can no longer be any assessment or reassessment of the goods, and the amount of duty, tax, cess, or any other sum payable cannot be determined.
The authorities were of the considered view that the Commissioner (Appeals) had rightly observed that the Deputy Commissioner had no jurisdiction to review its own order and reassess the bill of entry once again after the goods were cleared on payment of duty.
Thus, all the appeals stand dismissed.

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