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TMI Blog2010 (11) TMI 113X X X X Extracts X X X X X X X X Extracts X X X X ..... o be invoked in situations where on account of the circumstances set out in Section 18 of the Act, the proper officer is unable to assess the customs duty and not where assessment is deferred at the request of the importer. - provisional assessment as sought for by the petitioners was against the provisions of the Act and the Regulations of 1963 and hence, cannot be ordered - the prayer sought to direct the respondents to provisionally assess the cargo of betel nuts imported by the petitioners cannot be granted. - 33810 of 2010(A) with WP(C) Nos. 34221, 34369 & 34 - - - Dated:- 22-11-2010 - Antony Dominic, J. REPRESENTED BY : Shri P. Radhakrishnan, for the Petitioner. Shri John Varghese, SC, CBEC, for the Respondent. [Judgme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessment of duty but the proper officer deems it necessary to make further enquiry for assessing the duty. 4. As far as provisional assessment under the Regulations, 1963 is concerned, Regulation 2 provides the circumstances justifying provisional assessment. That Regulation states that where on account of any of the grounds specified under Section 18(1) of the Customs Act, the proper officer is unable to make a final assessment of the duty on the imported goods, he shall make an estimate of the duty that is most likely to be levied and if the importer executes a bond for an amount equal to the difference between the duty that may be finally assessed and the provisional duty and deposits with the proper officer such sum not exceedin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... murrage will be levied and to avoid such loss, provisional assessment of duty should be done. Reference was made to Rule 12 of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007. 6. In my view, Rules do not permit provisional assessment under Section 18 in a situation where the importer wants to defer assessment for reasons which are attributable to the importer. Section 18(1) of the Customs Act does not make it mandatory on the proper officer to make a provisional assessment. The use of the word may indicates that it is the discretion of the officer to make provisional assessment, if there are circumstances justifying it. What is important to be noted is that this provision incorporated in the statute is to be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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