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2017 (9) TMI 1814 - ALLAHABAD HIGH COURTFinalization of provisional assessment - Section 14 and 17 of the Customs Act - It appears from the pleadings that on the basis of the bill of entry and with the consent of the petitioners that they do not want provisional assessment, the valuation of the aluminium scrap imported was done and that was accepted by the petitioners for the payment of customs duty - HELD THAT:- Valuation of the aluminium scrap imported has been done by the Assessing Officer on the basis of the bill of entry and the same has been accepted by the petitioners, they cannot turn around at this stage to question the valuation and the consequential assessment of the custom duty. Valuation done by the Assessing Officer has lead to the assessment of the custom duty payable by the petitioners which can be assailed by them by filing an appeal under Section 128 of the Act wherein not only the assessment of duty but also the valuation of the goods can be considered and decided. Petition dismissed.
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