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TMI Blog2014 (8) TMI 1055X X X X Extracts X X X X X X X X Extracts X X X X ..... ut that provision assumes that there is no complaint regarding the goods or the importer. Here, respondent points out that there is an allegation of misdeclaration regarding the value of the goods. In such a case the department is empowered to issue a show cause notice under Section 124 of the Customs Act, 1962 read with Section 111 thereof. But it does appear that although from all practical purposes the final assessment had been made of the goods but such final assessment was taken to be “deemed”. There was no final order of assessment. Therefore, the department is enjoined to pass formal order of assessment. Section 28 of the Act would apply to the writ petitioner accordingly. No reason found to set aside and quash the show cause noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 18, the date to adjustment of duty after the final assessment thereof or reassessment, as the case may be; (c) in a case where duty or interest has been erroneously refunded, the date of refund; (d) in any other case, the date of payment of duty or interest. He argued that invocation of Section 28 would have an effect on the demand for interest. Therefore, it was important to understand that where duty was provisionally assessed under Section 18 the date of adjustment of duty was on the final assessment thereof as provided in explanation (b). Here in this case there is no final assessment of duty as yet. 2. Mr. Roy on the other hand took me through the affidavit-in-opposition filed on behalf of the respondents. It was spe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unt is not prejudicial to the interests of the importer (member of the public), there appears to be nothing wrong on the part of the department to do away with strict observance of issuing formal finalization orders in such cases, under consideration of administrative efficacy. 3. According to the department there was final assessment. I do not accept the submission of Mr. Mehta, that assuming that there is only provisional assessment, no other step apart from final assessment can be taken. Provisionally assessed goods are required to be finally assessed under Section 18 of the Customs Act, 1962 but that provision assumes that there is no complaint regarding the goods or the importer. Here, Mr. Roy points out that there is an allegation ..... X X X X Extracts X X X X X X X X Extracts X X X X
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