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2017 (11) TMI 259 - BOMBAY HIGH COURTMaintainability of petition - efficacious remedy of an appeal under Section 128 of the Customs Act - Principles of Natural Justice - ex-parte assessment order - The contention of the Petitioner is that the act of unilateral loading on invoices value is contrary to the law and in particular, the Circular dated 8 April 2011. It is contended that the assessment of duty made payable by the Petitioner is in gross breach of the principles of natural justice - Held that: - the decision in the case of Zuari Agro Chemicals Limited Versus Union of India And Others [2014 (2) TMI 552 - BOMBAY HIGH COURT], referred, where it was held that the final assessment of the goods which have been provisionally assessed has to be in terms of Section 17 of the Act. This is so as Section 18(2) of the Act itself does not provide for finalization of assessment but merely states the action to be taken by the Assessing Officer consequent to the finalization of provisionally assessed bill of entry under Section 17 of the Act. The final assessment made on the Bills of Entry (copies of which are annexed at Exh.A to the Petition) and in particular, Bills of Entry specified in paragraph 2 of the Petition set aside - A fresh order of finalization of the assessment of the Bills of Entry be made by the appropriate officer of the Department of Customs after following the principles of natural justice in the light of the directions issued in paragraph 16 of the decision of this Court in the case of Zuari Agro Chemicals Ltd. is directed - appeal allowed in part.
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