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TMI Blog2013 (8) TMI 209X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of MOHAN MEAKIN LTD. Versus COMMISSIONER OF CENTRAL EXCISE, KOCHI [1999 (12) TMI 58 - SUPREME COURT OF INDIA] - Alongwith Advance Bill of Entry the importer/ CHA will produce copy of Bill of lading/ AWB and invoice issued by the supplier and other documents required for assessment – Decided in favor of assesse. - C/86982/13-Mum - Final Order No. A/296/2013-WZB/C-IV(SMB) - Dated:- 28-6-2013 - Ashok Jindal , J. For the Appellant : Shri Sanjay Agarwal, Adv. For the Respondent : Shri M.S. Reddy, Dy. Commissioner (A.R.) PER : Ashok Jindal The applicants are in appeal against the impugned order dated 28.03.2013 along with an application for early hearing of the appeal. 2. Heard both sides. 3. After hearing both sides fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore us. 5. Shri Sanjay Agarwal, learned Advocate appearing for the appellant submits that he learned Commissioner has claimed that he has no jurisdiction to adjudicate Advance Bill of Entry without examination of the goods, is not proper, as there is no provisions under the Customs Act, 1962 which bars adjudication at the stage of Advance Bill of Entry. In the impugned order the learned Commissioner has erroneously relied on a letter dated 13.05.1955 which have no application in respect of the provisions regarding Advance Bill of Entry which were introduced in 1996, in the Customs Act, 1962. As the said letter pertains to prior to enactment of the Customs Act, 1962 therefore, the said letter cannot be relied upon. He further submits that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ill of Entry is given as per Circular 22/97-Cus dtd. 04.07.1997. The said Circular discusses about the processing of Bill of Entry for payment of duty and does not include adjudication of the case. The adjudication proceedings are initiated only upon reporting of violation of any rule, regulation, or any other provision of Customs Act, 1962 by the assessing officer/examining officer. In this case, the appellant is coming forward informing the violation on a single issue. The adjudication of any import has to look into all the aspects of imported goods which can be complete only after physical examination of the goods and thorough scrutiny of all the relevant documents. So, it is emphasized that the procedure of assessment is different from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Alongwith Advance Bill of Entry the importer/ CHA will produce copy of Bill of lading/ AWB and invoice issued by the supplier and other documents required for assessment. They will affix following declaration with the original B/ E. "We wish to clear the goods on arrival of the vessel. We request that our Bill of Entry be processed without waiting for the manifest. The vessel is due on _________. We shall formally present the Bill of Entry for noting as soon as the Import Manifest is filed. In case the Steamer Agent fails to deliver the IGM to the Import Department within 30 days from the date of advance noting of Bill of Entry, or the goods in question are not found to be listed in the import manifest we shall surrender advance noted ..... X X X X Extracts X X X X X X X X Extracts X X X X
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