REFUND CLAIM when reassessed bill of entry is not there

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Poorti Kulkarni (Querist)
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23 January 2023 Q1. Is it necessary show re-assessed bill of entry specified in deficiency memo ? what if re-assessment is not done at a prior stage? To whom re-assessment application is made?
Q2 which authority to approach in such case Refund claim under section 27 or Appeal under 128?
Q3. what the limitation period to file an appeal is over?

Asha Kanta Sharma

Asha Kanta Sharma

(Expert)
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10 July 2024 It seems like your questions are related to customs procedures and appeals. Here are responses based on the understanding of typical customs processes:

### Q1: Requirement to Show Re-assessed Bill of Entry

1. **Necessity of Re-assessed Bill of Entry**: In customs procedures, particularly when responding to a deficiency memo or a notice from the customs authorities, it is generally required to provide all relevant documents, including any re-assessed bill of entry if applicable. The re-assessment process involves correcting or amending the original bill of entry based on certain factors such as valuation, classification, or any other customs-related issues.

2. **Non-Reassessment Scenario**: If a re-assessment of the bill of entry has not been conducted previously, but the customs authorities have issued a deficiency memo requiring specific documents or information, you may need to provide explanations or clarifications as per the requirements stated in the deficiency memo. It's crucial to address all points raised in the deficiency memo promptly and accurately.

3. **Re-assessment Application**: If re-assessment is necessary and has not been done earlier, typically an application for re-assessment would need to be made to the customs officer or the appropriate customs authority. This application should clearly state the reasons for seeking re-assessment and provide all necessary supporting documentation.

### Q2: Authority to Approach for Refund Claim or Appeal

1. **Refund Claim under Section 27**: If you are seeking a refund related to customs duties or taxes paid, you would typically file a refund claim under Section 27 of the Customs Act, 1962. This involves submitting a formal refund application with supporting documents to the customs authorities detailing the grounds for the refund.

2. **Appeal under Section 128**: If there is disagreement with a customs decision, including a deficiency memo or any action taken by the customs authorities, you may file an appeal under Section 128 of the Customs Act, 1962. The appeal would be filed with the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) or with the relevant customs appellate authority, depending on the jurisdiction.

### Q3: Limitation Period for Filing an Appeal

1. **Limitation Period**: The limitation period for filing an appeal under customs laws is typically 60 days from the date of communication of the order against which the appeal is being filed. It is critical to adhere to this timeframe to ensure the appeal is considered valid and within the statutory limit.

### Conclusion

For customs-related matters such as re-assessment of bill of entry, refund claims, and appeals, it's essential to follow the specific procedures outlined in the Customs Act, 1962 and regulations. Always consult with a customs expert or legal advisor to ensure compliance with the law and to navigate the procedural requirements effectively. Each case may have unique circumstances, so tailored advice is recommended based on the specifics of your situation.