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2019 (12) TMI 789 - AT - CustomsProvisional assessment - ship demurrage charges - assessment of amount of clean energy cess - HELD THAT:- It is now an well established legal principle that a assessment which is provisional is provisional for all purposes and at the time of finalization of the assessment, all factors which are necessary for finalization of the assessment must be reckoned. For instance, if the assessment is left open for questions of valuation, and subsequently it is found that the classification also requires a change or some other licencing requirement has to be examined, all these factors must be examined while finalizing the provisional assessment. There cannot be a provisional assessment which is provisional for one purpose and not provisional for other purposes. Imposition of clean energy cess - The second contention of the Revenue is that the importer, having not contested the Bills of Entry and having themselves assessed their Bills of Entry provisionally including therein the Clean Energy Cess, cannot challenge the imposition of the Clean Energy Cess before the first appellate authority - HELD THAT:- The first appellate authority has correctly allowed the appeals of the importer by the importer and has ordered re-assessment of the six Bills of Entry after excluding Clean Energy Cess on the ground that there is no charge of Clean Energy Cess on goods falling under Customs Tariff Heading 2704. Appeal dismissed - decided against Revenue.
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