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TMI Blog2005 (9) TMI 417X X X X Extracts X X X X X X X X Extracts X X X X ..... tice of the Bench the CBEC Circular No. 22/2004-Customs dated 3-4-2004 where the Board has issued guidelines to the Customs Officers for release of the goods under provisional assessment/clearance of the disputed offending consignments. He further submits that the Hon ble High Court, Kolkata in its order dated 24-8-2005 has observed as follows : - The said Tribunal will also be at liberty to consider the issue relating to the provisional release of the goods in question in accordance with law, in the event an appropriate application to that effect is filed on behalf of the petitioner before the said Tribunal. Needless to mention that the learned Tribunal will consider the said issue relating to the provisional release of the goods in q ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tanding anything contained in this Act but without prejudice to the provisions contained in section 46 - (a) where the proper officer is satisfied that an importer or exporter is unable to produce any document or furnish any information necessary for the assessment of duty on the imported goods or the export goods, as the case may be; or (b) where the proper officer deems it necessary to subject any imported goods or export goods to any chemical or other test for the purpose of assessment of duty thereon; or (c) where the importer or the exporter has produced all the necessary documents and furnished full information for the assessment of duty but the proper officer deems it necessary to make further enquiry for assessing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has held as follows :- Where it is a case of misdeclaration and imported goods are liable to an order of confiscation, Section 18 may not have any application. Moreover, provisional assessment may be permitted pending some inquiry, but when no inquiry is pending and show cause notice has already been issued under Section 124, as in the present case, the question of resort to Section 18 will not arise. It cannot be said that Section 18 does not contemplate passing of any order and that it merely talks of the fact that proper officer may assess the goods provisionally in situations mentioned therein. After an order under Section 18 assessing provisionally the duty leviable on the imported goods, Section 47 will come into operation for clea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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