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TMI Blog2011 (4) TMI 294X X X X Extracts X X X X X X X X Extracts X X X X ..... quiring them to show cause as to why action proposed in the notice should not be taken against them. As such, proposal is required to be adjudicated in accordance with principles of natural justice and cannot be held to be final adjudication of the issue - Decided in favour of the assessee - C/1136 to 1146/2006 - - - Dated:- 29-4-2011 - Mrs. Archana Wadhwa, Dr. P. Babu, JJ. Shri Jigar Shah, Adv. for the Assessee; Shri R. Nagar, SDR for the Revenue. Per: Mrs. Archana Wadhwa: Being aggrieved with the order passed by Commissioner(Appeals), Revenue has preferred the present appeals, which arise out of the same Order-in-Appeal and as such are being disposed off by a common order. 2. After hearing both sides, we find ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ms (Preventive), Jamnagar, under sub-section 128A(3) of the Act, whether the Superintendent had at all revised the declared price, in each case, at the time of final assessment. In reply, he supplied copies of all such finally assessed bills of entry. It was, in fact, observed that the jurisdictional Superintendent had not revised the declared price in any of the finally assessed bills of entry. In other words, it may be concluded that the provisional assessment and the final assessment, as done by the Superintendent along at his hands was the same, leaving no reason for the importer/respondent to be aggrieved of. So, no question would arise for the respondent to appeal against such (so-called) finally assessed bills of entry. Legal finalit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ount of duty required to be confirmed against the importer. We find no merits in the above contention. The fact of issuance of Show Cause Notices cannot be equated with the final assessment of Bills of Entry. Show Cause Notice is only a proposal to enhance the value and to confirm consequent demand of duty on the allegations made therein. The same is required to be adjudicated by proper officer. By no stretch of imagination, it can be held that the mention of such fact in the Bills of Entry amounts to final assessment of said Bills of Entry, thus requiring importer to file an appeal their-against. Revenue s stand is against the basic principles of law that the fact of issuance of Show Cause Notices amounts to confirmation of demand against ..... X X X X Extracts X X X X X X X X Extracts X X X X
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