TMI Blog2014 (4) TMI 832X X X X Extracts X X X X X X X X Extracts X X X X ..... d order is appealable - An assessment has to be finalised after considering provisions of the Act and the Rules - Norms issued by a department, as rightly asserted by counsel for the revenue, are merely guidelines - A guideline whether styled as a norm or an instruction, is framed for guidance and, therefore, cannot replace statutory provisions - The necessity to issue guidelines and instructions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... blatant violation of Section 14 of the Customs Act, 1962 (for short, the Act) and the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 (for short, the Rules). 2. Counsel for the petitioner submits that the respondents have based their conclusions upon a formula/norms devised by the Commissioner of Customs, Nhava Sheva which, in essence, denudes discretion conferred upon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exhausting remedies of appeal should be dismissed. It is further submitted that the question whether the consignment was in accordance with the description assigned in the bill of entry, has been decided after considering provisions of the Act and the Rules. The norms are merely guidelines issued to officers who may or may not consider them and may depending upon circumstances of a case, take gui ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order in violation of directions issued in CWP No. 9152 of 2010 decided on 1-12-2010. 6. An assessment has to be finalised after considering provisions of the Act and the Rules. Norms issued by a department, as rightly asserted by counsel for the revenue, are merely guidelines. A guideline whether styled as a norm or an instruction, is framed for guidance and, therefore, cannot replace ..... X X X X Extracts X X X X X X X X Extracts X X X X
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