9911796707
TMI Blog2024 (4) TMI 246X X X X Extracts X X X X X X X X Extracts X X X X ..... ion Branch (SVB) oversight are, invariably, kept provisional for finalization to be undertaken upon completion of ascertainment by Special Valuation Branch (SVB). Therefore, at this stage, the quantification ordered by the first appellate authority pertains to finalization under section 18 of Customs Act, 1962 devolving on proper officer that Deputy Commissioner, Special Valuation Branch (SVB) is not. As appeal has not been directed before first appellate authority against order of such proper officer , it transgresses the remand jurisdiction of such appellate authority to issue directions to proper officer who has yet to complete the process of finalization. Direction to the ostensible original authority is an exercise in futility and dire ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellate authority was, thus, premature. This aspect of disposal of the appeal within the scheme of Customs Act, 1962 and the role of Deputy Commissioner, Special Valuation Branch (SVB) within it was not evaluated by the Commissioner of Customs (Appeals). Thus, we set aside the impugned order and restore the appeal to first appellate authority to dispose off the pleas of the appellant- Deputy Commissioner in accordance with the scheme of Customs Act, 1962. Appeal is, thus, allowed by way of remand. - MR C J MATHEW, MEMBER (TECHNICAL) AND MR AJAY SHARMA, MEMBER (JUDICIAL) Shri Sanjay Singhal, Advocate for the appellant Shri D S Mann, Deputy Commissioner (AR) for the respondent ORDER The appellant, M/s Mineral Technologies India Private Limi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een made with reference to proposal in show cause notice issued for the purpose. However, there is no notice under section 28 of Customs Act, 1962 for this proposed addition to declared value by recourse to rule 10(1)(c) of Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 which is found to be stemming from, and erected in the impugned order, upon the foundation of the appellant being related to the other party in the licence agreement through M/s Minetel Technology Inc., USA of which both are subsidiaries. The order is, therefore, devoid of details of imports which throws light on the cause of directed remand to the original authority and, absent show cause notice setting out the circumstances justifying recovery tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or section or section 28 of Customs Act, 1962, and, therefore, not empowered to fasten such enhancement to value for assessment of goods. Nor was it competent for the originator of the proceedings to comply with the order of the first appellate in the absence of empowerment to assess imported goods to duty under section 17 of Customs Act, 1962, to finalise assessment upon triggering of the contingency that prompted provisional assessment under section 18 of Customs Act, 196 or to recover duty short-paid under the authority of section 28 of Customs Act, 1962. At best, the Special Valuation Branch (SVB) may have advisory competence which could not be allowed to influence the quasi-judicial determination of duty liability or recovery subsequen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... toms Act, 1962 stands on two limbs decision being that of officer below the rank of Commissioner of Customs and from the decision causing a grievance. The author of the order impugned before the first appellate authority is certainly subordinate to Commissioner of Customs. However, as pointed out above, that opinion was not even persuasively binding on the proper officer who, as assessing authority and obliged to issue speaking order, is required to arrive at assessment uninfluenced, even if not uninformed, by external sources. Therefore, there was no cause for grievance to initiate appellate remedies. Such opportunity would have presented itself after finalization. Implicit in acknowledgement of appellate remedy against advisory of Special ..... X X X X Extracts X X X X X X X X Extracts X X X X
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