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TMI Blog2009 (10) TMI 809X X X X Extracts X X X X X X X X Extracts X X X X ..... try. It had proposed to confiscate the said quantity of 344.5 MTs of polypropylene under Section 111(o) of the Customs Act. There was also a proposal to impose penalty on the noticees under Section 112(a) of the Customs Act. These demands/proposals were contested. It was in adjudication of this dispute that the Commissioner passed the above order. 2. The learned JCDR representing the appellant has reiterated the grounds of these appeals. He has also given us a brief account of the history of this case. There is nobody to represent the respondents despite notice, nor is there any request for adjournment. 3. As per the historical account given by the learned JCDR, M/s. Exotic Fashions (respondent in Appeal No. C/573/1997) were engaged in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4-1994. 4. Subsequently the Commissioner of Customs, Mumbai issued the relevant show-cause notice and eventually adjudicated the same in favour of M/s. Exotic Fashions and others. He held that, since the assessments were provisional, the show-cause notice for recovery of duty was premature. In the present appeals, the department is aggrieved by the Commissioner s order. 5. We have perused the grounds of these appeals. The main issue arising in this case is found to have been correctly framed by the appellant. Accordingly the question is whether a demand can be issued before a provisionally assessed Bill of Entry is finalised. According to the appellant, as the goods were assessed provisionally under Section 18(1)(b) of the Customs Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... letter dated 15-4-2009 of the Jt. Commissioner of Customs (EP), Mumbai, we have to conclude that the relevant assessments are yet to be finalized. The finding to this effect recorded by the Commissioner of Customs, Mumbai in the impugned order has only to be sustained. It is settled law that, where assessments are provisional, there could be no demand of duty until finalisation of such assessments. 6. The confiscation proposed in the show-cause notice was under Section 111(o) of the Customs Act, which was relatable to the question whether the importer had committed breach of any condition attached to Customs Notification No. 203/92. If they have committed such breach, they would not be entitled to exemption from payment of duty on the imp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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