Order date – 29 June 2022

Facts – 

• The Appellant, M/s Brightpoint I Pvt Ltd, filed an appeal against the revenue on the ground that if the assessee has not claimed any benefit during the assessment of bill of entry, the same can be claimed only by way of filing the appeal challenging the assessment of bill of entry before the Commissioner (Appeals).
• The Appeal was dismissed and hence the Appellant has filed this appeal.

Issues – 

• Whether the appeal can be rejected on the ground that once the reassessment of bill of entry is finalized?

Order – 

• The Tribunal observed that the learned Commissioner (Appeals) has not given any finding on merit on the ground that reassessment is not possible once the bill of entry is self assessed.
• The Tribunal relied on the case cited by the appellant. In ITC Ltd.- 2019 (368) ELT 216 (SC) the apex court was of the observation that “as the order of self-assessment is nonetheless an assessment order passed under the Act, obviously it would be appealable by any person aggrieved thereby”.
• In view of the above Hon'ble Supreme Court judgment, Tribunal observed that it is mandatory that if an assessee wants to challenge the assessment of bill of entry, he should file appeal before the learned Commissioner (Appeals) as the assessment of bill of entry is appealable order therefore, the learned Commissioner (Appeals) should not have rejected the appeal on the ground that the reassessment is not possible, he should have passed the order on merit.
• Therefore the Tribunal set aside the Impugned Order and appeal was allowed by way of remand to the learned Commissioner (Appeals).