Home Case Index All Cases Customs Customs + HC Customs - 2014 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (9) TMI 797 - KERALA HIGH COURTRetention of goods - payment of admitted duty done - Undervaluation of goods - provisional assessment of duty - Held that:- Petitioner, was before this Court when the "Proper Officer" had initiated proceedings under Section 18. This Court by judgment directed consideration of the petitioner's representation, in accordance with law. The petitioner's representation essentially sought for release of the goods on provisional assessment. Going by the provisions and the interpretation placed on it by the Division Bench of this Court, what has to be done, in accordance with law, is to make a provisional assessment, if the officer is satisfied that an enquiry has to be conducted - assessee is conferred with no right to seek a provisional assessment but that would be solely in the realm of the satisfaction of the 'Proper Officer'. Exhibit P4 reflects the satisfaction of the 'Proper Officer' that a provisional assessment is to be made. It has to be noticed that such an offer made by the Officers of the Department is not one sanctioned by the Act or the Rules. The mere practice of such an offer having been extended over the years would not give it the sanctity it requires, under law, especially when the Act and the Rules contemplate the passing of a provisional assessment - In any circumstance, it has to be noticed that even Ext.P2 judgment directed consideration of the representation in accordance with law. The Department ought to have then passed a final order under Section 17 or a provisional order under Section - Decided partly in favour of assessee.
|