Appeal against provisional customs assessment is maintainable where the statute allows challenge to lower-officer orders.

Appeal against provisional assessment under the Customs Act was treated as maintainable where the statute permits appeal from a decision or order of a customs officer below the rank of Commissioner. The Tribunal preferred the view that provisional assessment is appealable, noted supportive High Court observations on related maintainability questions, and declined to refer the matter to a Larger Bench. The impugned orders were set aside, and the adjudicating authority was directed to finalise the provisional assessments within three months.

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Issues: Whether an appeal lies against a provisional assessment under Section 128 of the Customs Act, 1962.

Analysis: The Tribunal considered conflicting decisions on the maintainability of an appeal against provisional assessment. It relied on the view of the Orissa High Court that provisional assessment is appealable and noticed observations of the Gujarat High Court recognising an appeal where provisional assessment is refused. In the circumstances, the Tribunal accepted that the appellate remedy was available against provisional assessment and that the matter need not be referred to a Larger Bench.

Conclusion: An appeal against provisional assessment was held maintainable under Section 128 of the Customs Act, 1962.

Final Conclusion: The impugned orders were set aside and the provisional assessments were directed to be finalised by the adjudicating authority within three months.

Ratio Decidendi: An appeal lies against a provisional assessment where the statute provides an appeal against a decision or order of a customs officer lower in rank than the Commissioner, and the existence of an alternative statutory remedy supports maintainability.

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