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TMI Blog2023 (9) TMI 1146X X X X Extracts X X X X X X X X Extracts X X X X ..... der-in-Appeal No. KOL/CUS(PORT)/AA/1051/2018 dated 12.06.2018 passed by the first appellate authority. 2. Heard both sides and perused the appeal records. 3. It emerges that the importer had imported Low Ash Metallurgical Coke falling under Customs Tariff Heading 2704 and had, inter alia, assessed the amount of clean energy Cess payable on it. However, they sought provisional assessment on the ground of not inclusion of the ship demurrage charges in the value. Accordingly, the Assistant Commissioner ordered provisional assessment. Subsequently, they submitted the required information and the assessment has been finalized taking into account the data submitted by the importer. Thereafter, the importer appealed to the first appellate author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ken before the lower authority. The Commissioner (Appeals) therefore should not have admitted the appeal or allowed it on this ground. 6. We have considered the contention of the Revenue and the facts and circumstances of the case. It is true that the provisional assessment was sought only for the purpose of ship demurrage charges. However, it is now an well-established legal principle that a assessment which is provisional is provisional for all purposes and at the time of finalization of the assessment, all factors which are necessary for finalization of the assessment must be reckoned. For instance, if the assessment is left open for questions of valuation, and subsequently it is found that the classification also requires a change or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... und; and in case any person is aggrieved by any order which would include self-assessment, he has to get the order modified under Section 128 or under other relevant provisions of the Act. 48. Resultantly, we find that the order(s) passed by Customs, Excise & Service Tax Appellate Tribunal is to be upheld and that passed by the High Courts of Delhi and Madras to the contrary, deserves to be and are hereby set aside. We order accordingly. We hold that the applications for refund were not maintainable. The appeals are accordingly disposed of. Parties to bear their own costs as incurred." 8. In view of the above, we find that the first appellate authority has correctly allowed the appeals of the importer and has ordered reassessment of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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