9911796707
TMI Blog1980 (5) TMI 104X X X X Extracts X X X X X X X X Extracts X X X X ..... as an appeal under Section 122, if I consider that it pleads reliefs against any act or omission even without a written communication on the part of any officer of Customs below the rank of Collector. 2. The order of Asst. Collector of Customs (Refunds) by which they feel aggrieved, reads as under :- `The goods were passed under Project Import Regulations 1965. The assessment is still provisional and hence the claim is premature. You can take up the matter with the Appraising Unit concerned at the time of finalisation of the contract. lhe case is dismissed and documents are returned herewith . 3. Of course the Asst. Collector indeed is narrating the facts faithfully. It is true that this is a case of provisional assessment. Divis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with consequent loss of interest in these days of credit squeeze. That itself is a grievance enough which can be agitated by way of appeal. Besides when we see the facts which give rise to Appellants claim, we can appreciate that there is a contraction involved in Asst. Collector s narration. Appellants claim itself is that Project Import Regulations be extended to them. The ground for making provisional assessment is that goods are covered by Project Import Regulations. I am afraid this involves a circular and endless argument not quite as intelligible as the traditional chicken and egg. 4. Remanding the matter back to Asst. Collector of Appraising Group is fruitless for another reason. From my years of experience in the Department I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the difference provisionally, but would be entitled to wait till at the time of final assessment. The point is that the entire concept that a provisional assessment cannot be revised provisionally in the interim is wrong. It can be so revised, both upwards as well as downwards. An assessment is done provisionally for certain reasons. Any aspect that has a direct bearing on that reason will get postponed till after final assessment, but not other common errors, which can very well be corrected even without disturbing the provisional character of the assessment. With these preliminary observations, let us see the facts of the case and the nature of Appellants claim. 5. Appellants have imported at the port of Goa, most of the capital ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be revised once more as an interim measure, provisionally. Goods of value ₹ 1,69,605/- assessed at 60 + 15% shall be provisionally reassessed at 40% under 84.66 and consequentially interim refund pending finalisation shall be granted to Appellants. Other goods combined with above said goods, in the second item of the bill of entry are not the subject of this appeal, and their assessment is not affected by this order. 6. Having written all this, when I was about to issue order as above, the original B/E has come to me. On its perusal I find that there is nothing in it to indicate that it is a provisional assessment. Appellants claim dated 17- 11-1979 is in any case well within 6 months, and therefore the above order prevails, irres ..... X X X X Extracts X X X X X X X X Extracts X X X X
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