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TMI Blog2017 (7) TMI 586X X X X Extracts X X X X X X X X Extracts X X X X ..... s set aside it would mean the provisional assessment vide Order-in-Original dated 31.05.2012 was effectively finalised at the price/value declared by the appellant - there was no requirement of finalising the already finalised the Shipping Bills. The appellant is entitled for interest as per the provisions of Section 18 of the Customs Act, 1962 from the date of finalisation of the Shipping Bills - appeal allowed - decided in favor of appellant. - Appeal No. C/30007/2017 - - - Dated:- 1-6-2017 - Mr. M. V. Ravindran., Member (Judicial) Sh. Kishor K. Acharya, Advocate for the Appellant Sh. P.S. Reddy, Assistant Commissioner (AR) for the Respondent ORDER [ Order Per : M. V. Ravindran ] 1. This appeal is directed agai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal before the First Appellate Authority and claimed interest from the Department on the ground that there was no reason for passing Order-in-Original No. 229/2014 dated 24.07.2014. The Appellate Authority in the impugned order before that Bench held that the adjudicating authority was correct in rejecting the passing order of finalising the provisionally assessed Shipping Bills. 3. Ld. Counsel submits that Revenue has not filed any appeal against Order-in-Appeal No. 10/2013-VCH dated 17.04.2013 and hence the order has become final which would mean that the finalisation of Shipping Bill has to be upheld when the same was finalised i.e. 31.05.2012. It is his further submission that there are no provisions for reopening of the finalised S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... do so. It is also surprising that once the re-determined the value of Shipping Bills was set aside it would mean the provisional assessment vide Order-in-Original dated 31.05.2012 was effectively finalised at the price/value declared by the appellant. 7. In my considered view, the Order-in-Original dated 24.07.2014 is not in consonance with law, as there was no requirement of finalising are already finalised the Shipping Bills. In my considered view, both the lower authorities have not appreciated the provisions of law correctly and have erred in re-finalising already finalised the Shipping Bills. 8. In view of the foregoing, the appellant is entitled for interest as per the provisions of Section 18 of the Customs Act, 1962 from the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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