2011 (5) TMI 252 - AT - Customs

Provisional assessment - Differential duty - appellant is not disputing the fact that the bill of entry was finally assessed and the value was allotted 1741 Per MT - No doubt that the said enhancement of the value by the Superintendent was without affording any opportunity to the assessee but the same can be a ground of appeal before the higher appellate forum and cannot itself be made the basis as if no order of final assessment has passed on bill of entry - The bill of entry having been finally assessed the consequence of the same is required to be followed - Held that non filing of appeal against the letter of the Superintendent should not be considered as a bar for subsequent filing of refund claim inasmuch as a letter issued by the Superintendent is not appealable - Appeal is rejected

Summary

Issues:
1. Appeal against the order of Commissioner (Appeals) allowing Revenue's appeal.
2. Finalization of assessments on imported coal consignments.
3. Show cause notice for recovery of differential duty.
4. Jurisdictional Superintendent's decision and subsequent show cause notice.
5. Interpretation of "Finally Assessed: Value loaded to Rs. 1741 PMT."
6. Applicability of appellate remedy under Section 128 of the Act.
7. Dispute over final assessment and differential duty demand.
8. Legal precedents on appealable orders and consequences of final assessment.

Analysis:

Issue 1:
The appeal was filed against the order of Commissioner (Appeals) allowing the Revenue's appeal, challenging the dropping of the demand duty raised by the Assistant Commissioner.

Issue 2:
Saurashtra Chemicals Limited imported coal consignments and filed bills of entry for clearance, which were provisionally assessed for chemical tests, including Gross Calorific Value (GCV).

Issue 3:
A show cause notice was issued for recovery of differential duty based on the proposed revision of prices due to the tested GCV, after finalization of assessments by the jurisdictional Superintendent and Assistant Commissioner.

Issue 4:
The Revenue contended that the finalization of assessments on bills of entry, not challenged by the assessee, led to the show cause notice for confirmation of differential duty, which the Assistant Commissioner dropped.

Issue 5:
The appellate authority interpreted "Finally Assessed: Value loaded to Rs. 1741 PMT" as finalization of assessment, supporting the Revenue's position and the appeal against the dropping of the demand duty.

Issue 6:
The Tribunal found that the bill of entry was finally assessed and not challenged by the appellant, concluding that the show cause notice was issued for demanding differential duty based on the enhanced assessable value.

Issue 7:
Legal precedents, including the Hon'ble Supreme Court cases, emphasized the consequences of final assessment and the importance of availing appellate remedies against appealable orders to challenge subsequent proceedings.

Conclusion:
The Tribunal upheld the Revenue's appeal, emphasizing the significance of challenging final assessments through the appellate process and rejecting the appellant's stance on the non-appealability of the assessed bills of entry. The judgment highlighted the importance of following legal procedures and availing appellate remedies to address grievances arising from final assessments and differential duty demands.