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TMI Blog2014 (1) TMI 275X X X X Extracts X X X X X X X X Extracts X X X X ..... thority should ensure that quasi-judicial orders issued are compliant with the provisions of the Act - Appeal allowed. - Order-in-Appeal No. GOA/CUS/GSK/49/2013 - - - Dated:- 25-7-2013 - Dr. G. Sreekumar Menon, Commissioner Shri D.P. Bhave, Advocate and Saurabh Surana, BPCL, for the Assessee. Shri E.N. Krishnaprasad, Supdt. (I/E), Ratnagiri, for the Department. ORDER In the instant appeal, learned Advocate has raised a preliminary objection on ground of jurisdiction. The plea is that : The Appellants respectfully submit that the impugned order dated 31-3-2013 is ex facie bad in law and unjustified for various grounds. The Respondent has totally failed to appreciate the facts of the case, the evidence on records the Law the Board s Circulars applicable for the period in question: [1-4-2000 to 31-3-2003]. In the case on hand, the Respondent failed to appreciate that the Proper Officer as defined in Section 2(34) of the Act is the Adjudicating Authority, who alone is competent to pass an Order making Final Assessment under Section 18(2) of the Act. Sections 2(2) 2 (34) read : (2) assessment includes provisional assessment, self assessment, reassess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le; then adjust the amount paid provisionally and determine the deficiency or refund . Therefore, the assessment function or levy , is within the domain of the proper Officer alone and none else. The impugned order dated 8-3-2013 passed by the learned respondent is without jurisdiction authority and hence a nullity. 2. I find sufficient force in the argument. Perusal of the case records indicate that vide F. No. VIII (CUS)BPCL/02-03/Pt.III Ratnagiri, dated 8th March, 2013 has stated that the assessments have been finalized. The same is reproduced hereunder : F.No. VIII (CUS)BPCL/02-03/Pt.III Ratnagiri, dated 8th March, 2013 To, M/s. Bharat Petroleum Corporation Limited, Bharat Bhavan, 4 6, Currimbhoy Road, Ballard Estate, Mumbai 400 001 Gentlemen, Sub: Finalization of 18 Bills of Entry - Reg. Please refer to the CESTAT, West Zonal Bench Order No. A/259/12/CSTB/C-1 dated 29-3-2013 under which the Final Assessment Order dated 30-12-2013 passed by Assistant Commissioner, Customs was remanded. The 18 Bills of Entry filed by you for the import of Commercial Butane (LPG) which were assessed provisionally are now fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sub-section (34) of Section 2 of the Customs Act, 1962 (52 of 1962), the Central Board of Excise and Customs, hereby assigns the officers and above the rank of officers mentioned in Column (2) of the Table below, the functions as the proper officers in relation to the various sections of the Customs Act, 1962, given in the corresponding entry in Column (3) of the said Table :- TABLE Sl. No. Designation of the officers Functions under Sections of the Customs Act, 1962 (1) (2) (3) 1. Commissioner of Customs. (i) Section 33. 2. Additional Commissioner or Joint Commissioner of (i) Sub-section (5) of Section 46; and Customs. (ii) Section 149. 3. Deputy Commissioner or. Assistant Commissioner of (i) Sub-section (5) of Section 17; Customs and Central Excise (ii) Section 18; (iii) Section 21; (iv) Section 22; (v) Section 26A; (vi) Section 28; (vii ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (viii) Sub-sections (1) and (4) of Section 46; (ix) Section 47; (x) Section 50; (xi) Section 51; (xii) Section 54; (xiii) Section 62; (xiv) Clause (a) to (e) of Section 64; (xv) Section 68; (xvi) Section 69; (xvii) Section 79; (xviii) Section 83; (xix) Section 86; (xx) Section 92; and (xxi) Section 93. 6. Intelligence Officer in the (i) Section 37; Directorate General of (ii) Section 100; Revenue Intelligence and (iii) Section 103; Directorate General of (iv) Section 106; Central Excise Intelligence. (v) Section 106A; (vi) Sub-sections (1) and (3) of Section 110; ..... X X X X Extracts X X X X X X X X Extracts X X X X
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