The Court : This is an appeal filed by the assessee under
Section 130 of the Customs Act, 1962 (the Act) challenging the
final order dated 6th March, 2024 passed by the Customs, Excise
and Service Tax Appellate Tribunal, Kolkata, Regional Bench in
Customs Appeal No.19325 of 2018.
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We have heard Mr. Arijit Banerjee, learned counsel for the
appellant/assessee and Mr. Koushik Dey, learned counsel
appearing for the respondent/department.
The appeal is admitted on the following substantial
questions of law :
a) Whether self-assessment under Section 17(1) of the Customs
Act, 1962 can be challenged in appeal under Section 128 of the
Customs Act, 1962 by the importer in absence of any re-