9911796707
TMI Blog1991 (9) TMI 222X X X X Extracts X X X X X X X X Extracts X X X X ..... e facts required for the disposal of the appeals can be stated briefly as below: The appellants imported 3 consignments of paraxylene and they warehoused the goods at Kandla. At the time of warehousing, pending chemical test to determine the classification for purpose of CVD, assessments on the into bond Bs/E were done provisionally under Sec. 18 of the Customs Act. After the chemical test, the assessments are said to have been finalised by the Kandla Customs, somewhere in the month of May, 1980, consequent on which, the assessments of the goods under T.I. 11A had to be revised to T.I. 8 of the Central Excise Tariff, for purpose of CVD. It is also to be stated that the appellants removed part of the goods under bond from Kandla to Baroda ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd Bs/E at Baroda are not final and they are only provisional. The question of lodging any protest does not arise in this case because of the fact that the assessments at Baroda had to be done as per the assessment indicated in the warehousing Bs/E at the gateway port and when these assessments are provisional, the assessments done at Baroda even on ex-bond Bs/E had to be deemed as provisional and hence letter of protest is not called for. 4. Shri Singh, the ld. JDR on the other hand contended that though the assessment on the into bond Bs/E were done on provisional basis at Kandla, the goods were transferred to Baroda and re-warehoused on execution of bond at Baroda. They had not lodged any protest to the effect that the assessment done ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mporter to furnish additional bond binding himself in sum equal to twice the amount of the excess duty. In this case, such a contingency has not arisen because the assessment, even on provisional basis is reported to have been done at the higher rate under T.I. 11A. Where the goods have been cleared from bond on ex-bond Bs/E either at Kandla or at Baroda can only be construed to be provisional; because of the fact that the into bond Bs/E covering the entire consignment was subjected to provisional assessment by the proper officer. Hence, whether the clearance has taken place from the bond either at Kandla or at Baroda, so long as it is relatable to the consignment covered by the into bond Bs/E assessed on provisional basis, clearances on su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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