Home Case Index All Cases Customs Customs + HC Customs - 2016 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (9) TMI 673 - HC - CustomsRe-assessment of value of goods - re-calculation of duty - order passed under section 17 of the act or section 18 of the act - opportunity of being heard - Rule 12 of the Customs Valuations (Determination Value of Imported Goods) Rules 2007 - alternative remedy of appeal - Retail Sale Price - bill of entry - Held that: - the petitioner was not been afforded proper opportunity of hearing, the order dated 18.03.2016 for re-assessment of goods is set aside and the matter is remitted back to the competent authority for fresh consideration. Perishable nature of goods - release of goods - provisional assessment of goods - Section 18 of the Act - Held that: - direction to the competent authority to provisionally assess the goods imported within a period of seven days and release the same to the petitioner on complying with the procedure required to be followed after provisional assessment. The final assessment under Section 17 B of the Act be framed thereafter, after granting an opportunity of hearing to the petitioner. Petition disposed off - decided partly in favor of petitioner.
|