9911796707
TMI Blog2014 (9) TMI 837X X X X Extracts X X X X X X X X Extracts X X X X ..... in determining the value under Rule 12 of the said Rules and to make a final assessment. - Court, therefore, directs the respondent No. 1 to take steps for final assessment of the duty which in no circumstances should exceed three weeks from the date of communication of this order. Needless to mention that while making a final assessment the authorities would adhere to the statutory procedures and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... directed to deposit with the authorities the customs duty payable on the value declared by them. The petitioner was further directed to furnish a bank guarantee of the differential duty after the provisional assessment is made by the customs authorities and in addition thereto shall also submit the P.D. Bond. 2. The grievance of the petitioner is that after the provisional assessment, the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... keeping silent and have not activated themselves in taking any steps provided under Rule 12 of the aforesaid Rules. It is further submitted that Rule 3 of the said Rules which is subject to Rule 12 further postulates that the authorities have to accept the value of the imported goods to be the transaction value provided the conditions incorporated therein are fully and substantially satisfied. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inal assessment of the duty which in no circumstances should exceed three weeks from the date of communication of this order. Needless to mention that while making a final assessment the authorities would adhere to the statutory procedures and the norms and shall see that the natural justice is not violated. 7. With these observations, the writ petition is disposed of without any order as to co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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