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2010 (11) TMI 113 - KERALA HIGH COURTProvisional assessment – Direction of officer – Importer seeking provisional assessment - Rules do not permit provisional assessment under Section 18 in a situation where the importer wants to defer assessment for reasons which are attributable to the importer. Section 18(1) of the Customs Act does not make it mandatory on the proper officer to make a provisional assessment. The use of the word “may” indicates that it is the discretion of the officer to make provisional assessment, if there are circumstances justifying it. What is important to be noted is that this provision incorporated in the statute is to be invoked in situations where on account of the circumstances set out in Section 18 of the Act, the proper officer is unable to assess the customs duty and not where assessment is deferred at the request of the importer. - provisional assessment as sought for by the petitioners was against the provisions of the Act and the Regulations of 1963 and hence, cannot be ordered - the prayer sought to direct the respondents to provisionally assess the cargo of betel nuts imported by the petitioners cannot be granted.
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