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2020 (2) TMI 612 - AT - CustomsImport of Ordinary Portland Cement Clinker in Bulk under CTH 2523.10.00 form Indonesia claiming concessional rate of duty i.e. BCD @ 5% as per the said Notification - benefit denied on account of certain discrepancies in the certificate of origin - importer prayed for provisional assessment of the goods and got the goods cleared - Benefit of N/N. 46/2011-CUS dated 01.06.2011 - HELD THAT:- As per Sl.No.195 of the notification No.46/2011-CUS dated 01.06.2011, the concessional rate of duty is extended to the goods imported from Indonesia under CTH 252310 to 252321. The respondent has imported the goods from Indonesia which is evident from the Bill of Lading and Certificate of Origin issued under ASEAN-INDIA Free Trade Area (AIFTA) between Indonesia and Republic of India vide No.0000270/PDG/2018 dated 29.01.2018. We also find that the said Certificate was duly verified by the proper officer of Appraising General Unit dated 09.03.2018 & 13.04.2018. Also the Invoice No.PWD052-2k18/SII-A dated 23.01.2018 & Country of Origin (i.e. Indonesia) as mentioned in the said certificate is also mentioned in the Bill of Entry as declared by the respondent - The First Appellate authority has, in the impugned order, recorded cogent reasons for allowing the benefit of the notification. Even if the respondents had initially not claimed the benefit of notification, nothing prevents them for claiming it by filing an appeal against the assessment. Any assessment, including self-assessment can be appealed against. It is now a well established legal principle that an assessment which is provisional, is provisional for all purposes. There is no provision in law to treat the same assessment as provisional for one purpose and final for another. Even if the respondent had not protested against denial of the benefit of the notification during finalization of the assessment, it does not stop them from claiming the benefit subsequently by filing an appeal against the assessment. The Appellate Authority was correct in examining such a claim and giving the benefit of Notification since he found them eligible for the same. Appeal dismissed - decided against appellant.
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