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2018 (5) TMI 1143 - AT - CustomsValuation of imported goods - enhancement of value - finalization of provisional assessment - Jurisdiction of officers of Directorate of Revenue Intelligence to issue notice for finalisation of assessment - Held that: - Finalization of provisional assessment, and of assessment including re-assessment, under section 17 and 18 of Customs Act, 1962 is within the exclusive competence of the 'proper officer'; in the impugned order, the Commissioner of Customs (Import) has attended to that responsibility and, in doing so, adjudicated a notice issued by Additional Director General, Directorate of Revenue Intelligence for, inter alia, finalization of assessment under section 18 of Customs Act, 1962. Considering the criticality of competence to issue show cause notice, the ends of justice will be appropriately met if the impugned order is set aside and the matter remanded back to the adjudicating authority to be decided afresh after the question of jurisdiction of officers of Directorate of Revenue Intelligence to issue notice for finalisation of assessment is settled.
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