Home Case Index All Cases Customs Customs + AT Customs - 2022 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (2) TMI 632 - AT - CustomsFinalization of provisional assessment - refund of the excess Duty paid - request for rectification under Section 154 of the Customs Act, 1962 - exemption Notification No. 62/2007-Cus. - HELD THAT:- It is clear that the statute mandates the passing of the final assessment since a provisional assessment will have to be taken to its logical conclusion, by passing a final assessment order after obtaining necessary information or any report or any other document that the Officer may require, as prescribed under Section 18(1) ibid. It is also for the reason that a provisional assessment is in the nature of an interim order, which is not enforceable. Otherwise, granting of time as in Section 18(4) becomes otiose. Other than this, law does not recognize any deeming fiction to treat a provisional assessment as the final one. Hence, a provisional assessment will always remain as a provisional one. The authorities below have erred in collecting the Duty at ₹ 300/- per M.T., which is clearly illegal and in violation of Notification No. 62/2007-Cus. ibid.; and secondly, the order of the Deputy Commissioner of Customs, which is treated as the Order-in-Original is clearly a non-speaking order and the same cannot be sustained. The collection of Duty, therefore, is clearly without the authority of law. Consequently, the impugned order, which has sustained the non-speaking order of the Deputy Commissioner, cannot also be sustained. The appeal is allowed by way of remand to the Original Authority with a direction to pass a speaking order, finalizing the assessments. It is also directed that relief as per Notification No. 62/2007-Cus. dated 03.05.2007 be given taking into account the test reports.
|