9911796707
TMI Blog2014 (1) TMI 275X X X X Extracts X X X X X X X X Extracts X X X X ..... x 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, reassessment and any assessment in which the duty assessed is nil; (34) "proper officer", in relation to any function to be performed under thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adjusted against the duty finally assessed and if the amount so paid falls short of, or is in excess of the duty finally assessed, the importer or the exporter of the goods shall pay the deficiency or be entitled to a refund, as the case may be; (b) in the case of warehoused goods, the proper officer may, where the duty finally assessed is in excess of the duty provisionally assessed, require the importer to execute a bond, binding himself in a sum equal to twice the amount of the excess duty. It is manifestly clear from the above provisions that the Proper Officer has to First make a "final assessment", under Section 18(2)(a), in each case where the importer has filed a Bill of Entry for home consumption, as in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 1/RTN/2012-13 dated 31-1-2013 passed by Deputy Commissioner, Ratanagiri Customs Division. The details of the Bills of Entry, value assessed and the duty payable are as per the enclosed annexure. The amount of duty paid short may be paid immediately along with interest as per Section 18(3) under intimation to this office. Encl: Annexure. Yours faithfully, S/D dated 8-3-13 (E.N. Krishnaprasad) Superintendent (I/E) Customs Division, Ratanagiri 3. From the above it can be concluded that the "final assessment" was done on the basis of the impugned order. Para 13 of the impugned order states all the Bill of Entries are to be finalized immediately as above, quantifying the assessable value under Section 14 of the Customs Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. S.O. (E). - In exercise of the powers conferred by 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 Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 130D; and (xxxvi) Section 142. 4. Deputy Director or Assistant Director in the Direc- (i) Section 28B; and torate General of Revenue Intelligence and Directorate General of Central Excise Intelligence (ii) Section 72. 5. Superintendent of Customs (i) Section 13; and Central Excise or (ii) Section 14; Appraiser (iii) Sub-sections (2), (3), (4) and (6) of Section 17; (iv) Section 19; (v) Section 40; (vi) Section 41; (vii) Clause (b) of sub-section (2) of Section 45; (viii) Sub-sections (1) and (4) of Section 46; (ix) Section 47; (x) Section 50; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (xv) Section 144; and (xvi) Section 145. [F. No. 437/1/2011-Dir (Cus.)] (Vikas) Under Secretary to the Government of India" 5. It is apparent from the above that the Superintendent of Customs is not the proper officer to do final assessments under Section 18(2) of the Customs Act, 1962. Hence, I set aside the impugned order dated 31-1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
