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2018 (10) TMI 846 - HC - CustomsProject Import - Finalization of provisional assessment - time limit for claiming provisional assessment - Held that:- Admittedly, the provisional assessment in respect of the goods imported has not taken place so far. There is no dispute to the fact that there is no time limit for making such provisional assessment. No doubt, the report of the DRI dated 04.10.2007 is now taken by the respondents for issuing the impugned communication. Perusal of the said communication would only show that the petitioner was called upon to explain their case regarding levy of differential duty along with applicable interest and personal penalty as discussed in the said communication. In the absence of any statutory time limit fixed for making the provisional assessment and when the second respondent has issued the impugned communication and called upon the petitioner only to give their explanation, I do not think that this Court, at this stage, is to interfere with such communication or the proceedings pending before the second respondent, since an order of adjudication is yet to be passed. No doubt, there is some delay on the part of the respondents in completing the provisional assessment, at the same time, when the alleged duty evasion is to the tune of ₹ 9.54 crores and that too, based on the DRI report, this Court is of the view that it is for the petitioner to make their reply to the said letter and explain all their stand in detail so that the second respondent will be in a position to finally make the provisional assessment without loss of any further delay. This Court is not expressing any view on the merits of the contentions raised by both parties with regard to the liability of the petitioner to pay the differential duty as alleged by the respondents, as this Court has only remitted the matter back to the second respondent to consider the same, based on the reply submitted by the petitioner - petition dismissed.
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