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TMI Blog2008 (4) TMI 253X X X X Extracts X X X X X X X X Extracts X X X X ..... d been modified upwards by the Assessing Officer. Since the appellant could not produce the end-use certificate, the adjudication proceedings were started by issue of show cause notice demanding differential duty on the basis of revised quantity and the value indicated in the bill of entry at the time of provisional assessment. After adjudication and the appeal process, the appellants are before the Tribunal against the order passed by the Commissioner (Appeals). 2. The Commissioner (Appeals) did not agree with the adjudicating authority as regards the quantity of scrap imported and held that the quantity assessed in the invoice that is 2635.700 MTs has to be taken as the quantity for the purpose of assessment. However, he did not accept t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The genuineness of the price actually paid by the appellant has not been questioned at all and, therefore, the same should be accepted. He also cited the following judgments in support of his contention that even if the assessment was provisional only because the quantity was not finalized, it has to be treated as provisional for all purposes (a) Denso Haryana Pvt. Ltd. v. CC., New Delhi - 2004 (176) E.L.T. 548 (Tri-Del.) (b) C.C.E. v. P.M.T. Machine Tools - 1991 (55) E.L.T. 592 (Tri.) (c) C.C.E., Madras India Tyre & Rubber Co. Ltd. - 1997 (94) E.L.T. 495 (Mad.) (d) C.C.E., Madras v. Indian Oil Corporation Ltd. - 2002 (141) E.L.T. 334 (Mad.) (e) Orient Pre-stressed Products (P) Ltd. v. C.C.E., Allahabad - 2003 (159) E.L.T. 1181 (Tri- D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... here the necessary end-use certificate cannot be furnished by the party before the goods are utilized, the assessment has to be made provisional in view of Section 18(1)(a) of the Customs Act, 1962. In view of the order dated 24-11-1999 by the Hon'ble High Court of Gujarat, the necessary formalities for clearance were to be carried out on or before 2-12-1999 which appropriate safeguards. The party M/s. Garg Casteels Ltd. filed the Bill of Entry in the evening of 26-11-1999 after processing the Bill of Entry, the Superintendent of Customs, Mahuva, issued a letter dated 29-11-1999 to the party (delivered on 29-11-1999) asking them to make certain revision in the Bill of Entry consistent with the law. However, the party failed to take any act ..... X X X X Extracts X X X X X X X X Extracts X X X X
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