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TMI Blog2018 (12) TMI 1370X X X X Extracts X X X X X X X X Extracts X X X X ..... e hand, there is thus considerable delay in finalizing the assessment of the past import and on the other hand, the petitioner's future imports are allowed to be cleared under strict conditions. It would be open for the respondent to issue show cause notice/s for finalizing the past assessment of the imports which will be done within four weeks from today - Subject to the petitioner cooperating ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d history. We may however refer to the relevant facts in brief. 2. The petitioner imports segments and blades. The question of the correct value of the imported goods become a subject matter of depute between the petitioner and the Custom Authorities. For the past consignments, the petitioner was claiming the provisional release of the goods and thereafter, for final assessment of the bill of e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ments of the petitioner of the said goods by assessing the value at the rate of ₹ 1,200/per kg. 3. Counsel for the petitioner submitted that the authorities on one hand are not finalizing the assessment of the past imports and for the future, provision clearance would be permitted only upon depositing duty on the computation of value of goods at the rate of ₹ 1,200/per kg. On the ot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment without notice to the petitioner, we do not understand why the Department cannot atleast be ready with full material to enable the adjudicating authority to issue show cause notice. On one hand, there is thus considerable delay in finalizing the assessment of the past import and on the other hand, the petitioner's future imports are allowed to be cleared under strict conditions. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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