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TMI Blog2023 (9) TMI 242X X X X Extracts X X X X X X X X Extracts X X X X ..... ril 2013] of Commissioner of Customs (Appeals), Mumbai Zone I, was sustained. The appellant had reported commercial transactions with suppliers who are related to them leading to reference by Commissioner of Customs (Import), Air Cargo Complex (ACC), Chhatrapathi Shivaji Maharaj International Airport (CSMIA), Mumbai to Special Valuation Branch (SVB) of New Custom House, Mumbai. For the earlier period, by order dated 16th January 2009, the supplies procured from M/s A Raymond Et Cie SCS, France and its subsidiaries/associates were found to be uninfluenced by the reported relationship and assessments - final and provisional - to be carried out on declared value for the next three years until next period of renewal. 2. At that stage, by lette ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stoms Valuation Rules, 2007. xxxx i. All the assessments, which have been made final during the period mentioned in tables in para 7 shall be taken up in terms of para 9 and suitable demands shall be issued in terms of section 28(4) of the Customs Act, 1962.' Failure to persuade the first appellate authority on the merit of their stand has led to proceedings before us. 3. Learned Counsel for appellant and Learned Authorized Representative made extensive submissions on their respective cases. However, from a perusal of the appeal form, and the orders issued for acceptance of declared value earlier and for enhancement now, we find no reference to any impugned consignment or to quantification of the differential duty involved. There is a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 18 of Customs Act, 1962 and for selective proceedings under section 28 of Customs Act, 1962. We cannot but fail to notice that the proceedings for recovery would be hopelessly time-barred by now. We do not abdicate our appellate responsibility but, in these circumstances, we need to examine if the first appellate authority was vested with the jurisdiction to decide on the appeal before it. 5. Learned Counsel reminded us that, in the past, the Tribunal had taken up similar matters for disposal. We have no doubt that this is so, but the facts pertinent to such disposals, including differential duty having been quantified therein, are not before us. Moreover, that an academic exercise, culminating in an unimplementable order, was under a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd v. Commissioner of Customs [AIR 2021 SC 1699], is emphatic on the sanctity of jurisdictional circumscribing of statutory authority; any directive to a 'proper officer' to decide an assessment or adjudication is certainly anathema. It cannot, therefore, be presumed, as appellant does, that a grievance existed over a recommendation, or even directive, for loading that, in the eyes of law, lacks sanctity. 7. It is also settled law that a valid order of assessment or adjudication must, if detrimental to assessee, be decided within the confines of a show cause notice. The present proceedings are bereft of such preliminaries and, thus, is not an order; it may, at best, be a recommendation to 'proper officer' that does not substitute for exer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ugned before us. We are 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. 9. 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 17 or section 18 of the Customs Act, 1962, to be assist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Branch (SVB) as a specialized unit authorized to venture beyond the generality that assessments groups were habituated to. The complete alignment effected by Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 has virtually rendered it archaic. Yet its continuation within the administrative structure has now confounded the discharge of statutory delegation of assessment and adjudicatory function and effectively rendering the appellate authorities as 'advance ruling' bodies which is inconsistent with jurisdiction conferred by the statute. 11. The first appellate authority, in exercise of powers under section 128 of Customs Act, 1962, should have restricted itself to orders that cause grievance. From our findings supra, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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