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2009 (9) TMI 567 - HC - CustomsAssessment - Provisional Assessment - by the impugned order the petitioners have been called upon to deposit 50% of the differential value i.e. Rs. 1,25,21,129/- which is contrary to the Regulation 2 under which at the time of passing of the order of provisional assessment the assessee can be asked to deposit only 20% amount assessed. Writ petition filed by the petitioner by submitting that no appeal maintainable before Tribunal against provisional assessment as held by Tribunal in case of Shanti Alloys Pvt. Ltd. v. Commissioner of Customs, Bangalore. Held that - appeal maintainable under section 129A of Custom Act, 1962 against order of Commissioner for provisional assessment. Petitioner entitled to urge all grounds including breach of regulation 2. Not a fit case to exercise extra jurisdiction under Article 226 and 227 of constitution of India.
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