2021 (1) TMI 1025 - AT - Customs

Maintainability of appeal - appeal dismissed observing that appeal is premature since the order challenged is a provisional assessment - no speaking order was issued - Provisional assessment of goods - classification of goods imported - HELD THAT - The rejection of appeal by the Commissioner (Appeals) is upheld, holding that it is an appeal against provisional assessment is against the settled positions of law. Hence the impugned order is set aside - Appeal is allowed and the matter is remanded to the adjudicating authority for finalising the assessment.

Summary

Issues: Classification of imported goods under CTH 98010019, dismissal of appeal by Commissioner (Appeals) due to provisional assessment

In this judgment by the Appellate Tribunal CESTAT Chennai, the appellant, engaged in manufacturing iron and steel products, imported certain capital goods and consignments through Chennai Airport in 2016. The assessing officer provisionally classified the goods under CTH 98010019, leading to a protest by the appellant and payment of duty without the issuance of a speaking order. Subsequently, the appellant appealed to the Commissioner (Appeals) against the provisional assessment. The Commissioner (Appeals) dismissed the appeal as premature, citing the provisional nature of the assessment.

During the hearing, the appellant's counsel argued that the appeal dismissal was solely based on the provisional assessment nature. He referenced legal precedents to support the maintainability of the appeal, requesting a remand to the original authority. The respondent's representative reiterated the impugned order's findings but acknowledged the appeal's maintainability against provisional assessment, agreeing to remand the matter for finalizing the assessment.

After considering both arguments, the Tribunal concluded that the Commissioner (Appeals)' rejection of the appeal on the grounds of being against a provisional assessment contradicted established legal principles. Consequently, the impugned order was set aside, the appeal was allowed, and the matter was remanded to the adjudicating authority for expeditious finalization of the assessment.