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2017 (5) TMI 1128 - AT - CustomsIssuance of SCN - scope of section 28 of CA - Classification of imported goods - thermistors - Whether no SCN u/s 28 of the CA can be issued to the appellant when the goods have been provisionally assessed and the said assessment has not been finalised u/s 18? - Held that: - Section 18 of the Customs Act deals with provisional assessment of duty and Section 28 mainly deals with the recovery of dues from the concerned persons in case of short levies or non-levies of duty or erroneous refund. The SCN dated 24.4.2014 issued in this case to the appellant has not made a mention of ‘reassessment’ or ‘final assessment’ as per the provisions of Section 18(2) of CA, 1962, though subject goods initially were assessed and released provisionally. However, from the proceedings initiated by the SCN, it is clear that Revenue wants to have ‘finalisation of provisional assessment’, though specific mention of provisions Section 18(2) and Section 18(3) were not made. Therefore, considering the present facts, the SCN issued by the Revenue to appellant is the proceedings u/s 18(2) and 18(3) along with Section 28 of CA - the issuance of SCN for the present facts is legally valid recourse for ‘finalisation of assessment’. The original adjudicating authority will finalise provisionally assessed Bill of Entry during the fresh adjudication proceedings, which are being ordered by this order, for which the appellant shall be given opportunity of personal hearing and submission of necessary documents/evidence as admissible by law - appeal allowed by way of remand.
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