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TMI Blog2009 (8) TMI 595X X X X Extracts X X X X X X X X Extracts X X X X ..... Chapter XIV. Assessing authority being quasi judicial authority to act independently. Instructions/guidelines not mandate for being obeyed in each assessment. No infirmity in impugned order rejecting department’s appeal. - C/774/2008 - A/459/2009-WZB/C-IV/SMB - Dated:- 13-8-2009 - Shri Ashok Jindal, Member (J) Shri N.A. Sayeed, JDR, for the Appellant. Shri Arthur Prem, Consultant, for the Respondent. [Order]. - This appeal is filed by the revenue for enhancement of redemption fine imposed by the lower authorities. 2. The brief facts of the case are that M.V. Prem Aparna, a bulk coal carrier, owned by the respondent arrived at the inner anchorage of Mumbai Port for discharging coal into barges at the designated are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not known as to where was it stationed/anchored, any movement/shifting of goods/stores from one vessel to the other vessel of the same company can be done under proper documentation/procedure/ permission and under the provisions of the Customs Act and the goods have to be shifted under Customs Escort; that as there was no mention of such details in any of the statements/investigation, it confirms the fact that the said item was meant for surreptitious removal, therefore, the order of the adjudicating authority is not legal, proper and correct. 4. the appellate authority rejected the appeal. Aggrieved by the same, the revenue is before me. 5. The ld. JDR re-iterated the ground of appeal which were taken by department before the Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of Section 11 and 111 of the Customs Act, 1962 are governed by the specific legal provisions of Chapter XIV of the Customs Act, 1962. Moreover, it was held by the Supreme Court in the case of Varsha Plastics Pvt. Ltd. (supra), that the Assessing authority being quasi-judicial authority to act independently in exercise of his quasi-judicial powers. View of the High Court that impugned standing order purely instructions/guidelines and not mandate or command for being obeyed in each assessment, agreed with. Standing order issued for smooth functioning of the department. In these observations, I do not find any infirmity in the impugned order, the same is upheld and the appeal filed by the revenue is rejected. (Pronounced in Court on 13-8-2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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