NICKUNJ EXIMP ENTP. PVT. LTD. Vs. C.C.

JUDGEMENT

(1.) BY letter dated 19.8.2009 learned Counsel on behalf of the appellants requested to decide the matter on merits in their absence.

(2.) HEARD learned D.R. on behalf of the Revenue and perused the records.

(3.) IT is contended by the appellants that Bill of Entry cannot be said to be an assessment order because Appraising Officer finalized the assessment only on verification of the documents. It is also contended that in the case law relied upon by the lower authorities, there was an order of assessment by the Asst. Commissioner after filing of classification list/Bill of Entry but, in the present case there is no such order of assessment which could be challenged before the Commissioner (Appeals). The appellants relied upon the decision of the Tribunal in the case of TELCO Ltd. v. C.C., Mumbai reported in : 2003 (158) ELT 640 (Tri. - Mum.). The appellants also relied upon the decision of the Tribunal in the case of G.S. Metalica v. CC(Import), Nhava Sheva reported in, 2007 (217) ELT 466 (Tri. - Mumbai).