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TMI Blog2013 (8) TMI 209X X X X Extracts X X X X X X X X Extracts X X X X ..... earing of the appeal,I take up the appeal for disposal as agreed by both sides. 4. Brief facts of the case are that the appellant filed Advance Bill of Entry No. 9680672 dated 26.03.2013 for import of a new vehicle from Dubai. The appellant requested for adjudication of the said Bill of Entry and also submits that as the appellant is not able to produce Type Approval Certificate which is required as per ITC / Policy Conditions for import of new car. Therefore, sought assessment accordingly as per Customs Manual 2010-11 and as per Circular No. 22/97-Cus dated 04.07.1997. The matter was considered by the learned Commissioner who passed the following order:- "Please refer to your letters dt. 26.03.2013 on the above subject. &nb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... violation of ITC/Policy Conditions and there is no such restriction even under the Customs Manual issued by the Board. He further submits that in adjudicating a case, where the importer on his own informs about his inability to comply with any ITC/Policy Condition, it is not necessary that the violation, if any, is necessarily to be reported by only Customs Officer, for initiating adjudication proceedings. He further submitted that it is settled law that fresh proceedings can always be initiated against an importer even after adjudication, if any violation or suppression comes to the notice of the department after completion of adjudication. He also relied on the decision of Hon'ble Supreme Court in the case of Mohan Meakin Ltd., - 2000 (11 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssion of non-availability of type approval certificate and requests for acceptance of all other requirement of import policy/Customs Act without physical examination of the goods. This request of the appellant is premature and also leads to a situation of taking the law into his own hands. Therefore, there is no infirmity in the impugned order and the same is upheld. 7. Considered the submissions made by both the sides in details. 8. In this case the learned Commissioner relied on the Ministry's letter F.No. 100/18/55-EC dated 13.05.55 which was issued when Sea Custom Act was in force. As the Customs Act was introduced in the year 1962 and all the provisions of the Customs Act are applicable since then. Therefore, the letter issued by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 46 of the Customs Act, 1962 after the delivery of Import Manifest in the Custom House". 9. On the basis of para 3 of the said Circular and the undertaking given by the importer, Advance Bill of Entry can be processed by the adjudicating authority. Admittedly, in this case the appellant has filed Advance Bill of Entry and undertook to comply with the undertaking as per para 3 of the said Circular here-in-above. Moreover, the Customs Manual 2010-11 also provides for faster clearance of the goods to allow filing of bill of entry prior to arrival of goods as per Section 46 of the Customs Act, 1962. 10. In these circumstances as held by the Hon'ble Supreme Court in the case of Mohan Meakin Ltd (supra) I am of the view that the learned Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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