9911796707
TMI Blog2014 (9) TMI 797X X X X Extracts X X X X X X X X Extracts X X X X ..... if the officer is satisfied that an enquiry has to be conducted - assessee is conferred with no right to seek a provisional assessment but that would be solely in the realm of the satisfaction of the 'Proper Officer'. Exhibit P4 reflects the satisfaction of the 'Proper Officer' that a provisional assessment is to be made. It has to be noticed that such an offer made by the Officers of the Department is not one sanctioned by the Act or the Rules. The mere practice of such an offer having been extended over the years would not give it the sanctity it requires, under law, especially when the Act and the Rules contemplate the passing of a provisional assessment - In any circumstance, it has to be noticed that even Ext.P2 judgme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 012 (275) E.L.T. 303 (Ker.)] in paragraph 13:- What is clear from Section 18(1) read with the above Regulations is that the Officer could make provisional assessment and release goods under Section 18 of the Act pending final adjudication only after ensuring that the actual duty that could be levied later will be recoverable from the party. For this purpose, the provisions of the Act and the Regulations above referred provide for determination of duty based on available documents, evidence and claim made by the party and also estimation of duty which according to the Officer is likely to be levied finally. So much of the duty determined based on the documents and claim of the party is the admitted duty which the party has to straightly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is to assess the provisional value of the goods and compute the difference between the actual duty assessed provisionally and admitted by the assessee and demand 20% of the difference thereat, as also demand further security for the balance amount. The assessee, to obtain release of the goods, will have to pay the admitted duty and 20% of the differential duty as per the provisional assessment and furnish security for the balance 80%. 5. On the facts of the present case, the petitioner, was before this Court when the Proper Officer had initiated proceedings under Section 18. This Court by Ext.P3 judgment directed consideration of the petitioner's representation, in accordance with law. The petitioner's representation essenti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as been made as yet. It is the contention that Ext.P4 could be accepted by the petitioner and amounts paid in accordance with the same upon which the release of goods would be effected. 8. It has to be noticed that such an offer made by the Officers of the Department is not one sanctioned by the Act or the Rules. The mere practice of such an offer having been extended over the years would not give it the sanctity it requires, under law, especially when the Act and the Rules contemplate the passing of a provisional assessment. 9. In any circumstance, it has to be noticed that even Ext.P2 judgment directed consideration of the representation in accordance with law. The Department ought to have then passed a final order under Section 17 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
