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2013 (5) TMI 349 - HC - CustomsValuation - provisional assessment or final assessment - Case of the petitioner is that it imports Zink ash and Zink skimming as per value declared in the bill of entry which is to be cleared as per provisional or final assessment under Sections 17(5) or 18 of the Customs Act, 1962. In an earlier case [2010 (12) TMI 1048 - PUNJAB & HARYANA HIGH COURT], this Court disapproved the course adopted and directed that the norms laid down by the Commissioner of Customs, Nhava Sheva could not be mechanically applied, irrespective of genuineness of transaction value. The said order has become final but still in flagrant violation of the order of this Court, the impugned assessment has been made. Thus, the plea taken in the reply is clearly based on non-application of mind and cannot be accepted. An officer exercising quasi judicial jurisdiction is not expected to ignore or show incompetence in understanding clear orders of this Court.
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