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TMI Blog2024 (12) TMI 960X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeals), under section 128A of Customs Act, 1962, should have been caused by grievance against decision or order passed under the Act by an officer of customs lower in rank than Principal Commissioner or Commissioner; in relation to assessment, it should have stemmed from final determination, either under section 17 of Customs Act, 1962 or under section 18 of Customs Act, 1962, by proper officer so empowered. Normally, under section 17 of Customs Act, 1962, the proper officer should either not interfere in the assessment of duty liability determined by importer or exporter on goods that have been entered for import or for export, under section 46 or under section 50 of Customs Act, 1962, as the case may be, or undertake re-assessment of d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority infects the decision on merits and that contagion cannot be kept alive and there are no option but to invalidate the order as of essence to resolve the existential crisis. The impugned order is set aside - appeal allowed. - HON BLE MR C J MATHEW , MEMBER ( TECHNICAL ) And HON BLE MR AJAY SHARMA , MEMBER ( JUDICIAL ) Shri T Vishwanathan and Ms Madhura Khandekar , Advocates for the appellant Shri Ranjan Kumar , Assistant Commissioner ( AR ) for the respondent ORDER PER : C J MATHEW Existentialism is not a contemporary school of philosophy and it was Jean Paul Satre, one of its most prominent proponents, who said everything has been figured out, except how to live It is, however, unusual for institutions to be stuck in an existenti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Customs Valuation (Determination of Value of Imported Goods) Rules, 2007. And that set the drama in motion. 3. That ruling meant that declaration in the bills of entry were to be accepted and, therefore, was of no concern to the importer. The jurisdictional Commissioner of Customs, however, was aggrieved enough to have appeal preferred which resonated with Commissioner of Customs (Appeals), Mumbai II whose order [ order-in-appeal no. 250(Gr. II C-F)/2022(JNCH)/Appeals dated 31st March 2022 ] affirming the addition of royalty is impugned before us. Strangely, this order is bereft of any reference to any bill of entry that, owing to impediment in finalizing assessment under section 17 of Customs Act, 1962, were provisionally assessed unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny reference to the duty liability that finalization of bills of entry would engender. We are not certain if the Tribunal should apply itself to a proceedings that is nothing to commend for itself beyond being delightfully vague on the differential duty on dispute; that absence on record could be tolerable for having been crystallized at some time. That saving grace is grossly lacking. 6. The appeals filed before the Tribunal, from the enablement under section 129 of Customs Act, 1962, should be by a person and, in one against an order of Commissioner of Customs (Appeals), under section 128A of Customs Act, 1962, should have been caused by grievance against decision or order passed under the Act by an officer of customs lower in rank than P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... final determination inclusive of differential duty; such re-determination being integral to finalization under section 18(2) of Customs Act, 1962 is not amenable to alienation either to subordinate in hierarchy with adjudication acknowledging no superior other than appellate or by defering to the future. The order impugned before the first appellate authority could, in the absence of finalization of differential duties of customs, have caused grievance only by lack of having been completed; such finalization having been ordered in that decision was no decision and not appealable as long as the assessments were not finalized for each bill of entry. The first appellate authority entertained, and granted relief, beyond its jurisdiction. 8. No ..... X X X X Extracts X X X X X X X X Extracts X X X X
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