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2022 (9) TMI 1301 - HC - CustomsProvisional assessment of bills of entry - import of polyester knitted fabric and other fabrics from China - enhancement of valuation - Section 18 of the Customs Act, 1962 - HELD THAT:- It is not disputed, that the power to finally assess the subject bills of entry is contained in sub-section (2) of Section 18 of the Customs Act, 1962 - Although Section 18 of the Act does not specifically advert to issuance of a show-cause notice, it is implicit in the said provision. The final assessment of the bills of entry, whereby a variance is brought about in the valuation of the subject goods, which is adverse to the interests of the petitioner, would have to be communicated to the affected party - Admittedly, in this case, the valuation of the subject goods, which forms part of 95 bills of entry, has been enhanced. The basis for enhancement of valuation, apparently, was not communicated to the petitioner. According to us, that is the first infraction, which has been committed by the respondent/revenue. The impugned order cannot be sustained - Writ petition is disposed off.
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