2006 (1) TMI 403 - AT - Customs

Summary

Issues:
1. Claim of a "mistake apparent from the record" in the final order.
2. Scope of the Tribunal to examine whether assessments were provisional.
3. Relevance of provisional assessments in the context of limitation under Section 28 of the Customs Act.

Analysis:
1. The appellant claimed a mistake in the final order regarding the provisional nature of assessments. The appellant argued that the Tribunal exceeded its scope by determining the assessments as provisional, which was not explicitly mentioned in the show cause notice. The Tribunal, however, found it necessary to ascertain the provisional nature of assessments due to the limitation plea raised by the appellant. The Tribunal emphasized that if assessments were indeed provisional, the question of limitation would not apply. Therefore, the Tribunal concluded that it was justified in analyzing the provisional nature of assessments and dismissed the application for a mistake apparent from the record.

2. The case involved the assessment of bills of entry for imported machinery, with a demand for duty beyond the prescribed period under Section 28 of the Customs Act. The appellant contended that the demand was time-barred. The Tribunal asserted its authority to investigate whether the assessments were provisional, despite the absence of explicit mention in the show cause notice. The Tribunal highlighted the significance of determining the provisional nature of assessments in cases where duty demands are contested based on limitation. It illustrated the potential error in ruling the duty demand as time-barred if the assessments were indeed provisional, as limitations do not apply in such cases.

3. The Tribunal justified its decision to examine the provisional nature of assessments in the context of the limitation plea raised by the appellant. It emphasized the importance of clarifying whether assessments were provisional, especially when the demand for duty is disputed based on the timeframe specified in Section 28 of the Customs Act. The Tribunal's analysis focused on the implications of provisional assessments on the applicability of limitations, highlighting the need to establish the nature of assessments to make accurate determinations regarding duty demands and time constraints.