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2020 (3) TMI 1009 - AT - CustomsMaintainability of appeal - compliance of pre-deposit - section 129E of CA - Valuation - inclusion of royalty in the assessable value of imports - HELD THAT:- There can be no order for recovery of duties of Customs on past imports that were finally assessed without recourse to Section 28 of Customs Act, 1962. Should that eventuality occur, the ‘proper officer’ would, doubtlessly, issue an order quantifying the demand after following the procedure laid down in law. That could be a cause of grievance and any appeal therefrom, in compliance with Section 129E of Customs Act, 1962, could be entertained by the first, or subsequent, appellate authorities. The appellant is not aware of any action initiated on the prospective ruling on assessments of future imports, whether provisional or final. In Customs (Finalisation of Provisional Assessment) Regulations, 2018, we find that Regulations 4(8), 6(3) and 6(4) provide for consent or justification, as the case may be, on each bill of entry - to entertain and dispose of the appeal would tantamount to presenting the ‘proper officer’ from applying its mind to finalization of an assessment and, indeed, to interfere in an assessment that is yet to fructify. The order of the Joint Commissioner of Customs is also not of such detriment to the appellant as to warrant circumventing of the requirement of mandatory pre-deposit for entertaining appeals under Section 128, or Section 129 of Customs Act, 1962. The proceedings initiated, and concluded, by the Joint Commissioner of Customs poses no detriment, as noted in the impugned order, till an import is effected or a notice for recovery of duties on past imports has been issued. Admittedly, these events have not taken place and the appellate authority has acted in haste to take up the appeal for disposal prematurely. An order emanating from the authority invested in Special Valuation Branch of Custom houses under administrative instructions of Central Board of Excise & Customs are not orders which are capable of complying with the pre-requisites for filing of an appeal in Chapter XV of Customs Act, 1962. The first appellate authority erred in taking up the appeal preferred before it despite non-compliance of Section 129E of Customs Act, 1962 - To hear the appeal arising from an order issued without jurisdiction would be to compound the illegality of the proceedings. Matter remanded back to the first appellate authority to consider the appeal only to the extent of statutory jurisdiction conferred upon it.
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