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TMI Blog2019 (5) TMI 1360X X X X Extracts X X X X X X X X Extracts X X X X ..... e statutory obligation and, which, legally, may not even bind the proper officer does not merit our attention. To the extent that we accord approval or disapproval at this stage, we would be appropriating the exercise of powers under section 18 of Customs Act 1962 for finalization of the assessment to ourselves and, thereby, would also erase one level of remedial jurisdiction that would, otherwise, be available to either side. This is not the intent of section 128 of Customs Act, 1962. The impact of the impugned order has been to transfigure a final assessment of the future to provisional assessment at the insistence of the Commissioner of Customs. Any grievance arising from finalization does have appellate remedies commencing with the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tting aside that order, the first appellate authority has effectively exercised power of assessment and has confined the proper officer to such assessment over goods that were yet to be imported. On a query, Learned Counsel for the appellant admitted that, while the impugned order itself did not stand in the way of imports, the continued provisional assessment of goods in compliance with the order of Commissioner (Appeals) did. Upon a specific enquiry, it was admitted that the proceedings which culminated in the impugned order had been initiated without a show cause notice; apparently, the prevailing practice is for all transactions between related persons to be subjected to such scrutiny, evaluation and direction to assessing authority. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also not vested with authority to approve or disapprove an advance ruling which has yet to place on burden on goods under Section 46 of Customs Act, 1962. 5. Further, for the Tribunal to render a decision on goods that are, as yet provisionally assessed, would be a premature intervention. The time of finalization that should inevitably take place is also, as yet, uncertain. It is also apparent that procedure does not deter the finalization of an assessment for want of decision by the Tribunal or, should such need arise, by the Hon ble Supreme Court. In other words, the internal process of the customs administration that enables the proper officer, under section 17or section 18 of the Customs Act, 1962, to be assisted in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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