Tribunal grants appeals, orders new hearing by Commissioner. Importer has right to appeal finalization after provisional assessment.

The Tribunal allowed the appeals, directing a rehearing by the Commissioner (Appeals) on the merits and disposing of the stay petitions accordingly. The Tribunal disagreed with the Commissioner (Appeals) on the validity of the Assistant Commissioner's orders, emphasizing the right of the importer to appeal against finalization following provisional assessment. Show cause notices could still be issued post-finalization, leading to a de novo hearing by the Commissioner (Appeals) on the appeal against the Assistant Commissioner's orders, disregarding the exparte finalization orders.

---

---

Issues involved: Provisional assessment, finalization of assessment, differential duty, show cause notices, appeal process.

In this case, the appellants imported non coking steam coal with a price adjustment clause based on quality testing. The Superintendent of Customs provisionally assessed the goods and later finalized each bill of entry without hearing the party. Subsequently, show cause notices were issued for differential duty under Sec. 18(2) of the Customs Act. The Assistant Commissioner's orders included demurrage charges in assessable value but accepted the price based on load port test reports, leading to an appeal by the Department to the Commissioner (Appeals).

The Tribunal noted that if no provisional assessment was needed, the final assessment by the Superintendent would have been appealable directly to the Commissioner (Appeals). However, since provisional assessment was done and finalized by the Superintendent, the importer had the right to appeal against the finalization. The Tribunal disagreed with the Commissioner (Appeals) who held that the Assistant Commissioner's orders were invalid because the final assessment was not challenged, stating that show cause notices could still be issued post-finalization. The Tribunal directed a de novo hearing by the Commissioner (Appeals) on the appeal against the Assistant Commissioner's orders, disregarding the exparte finalization orders.

Ultimately, the appeals were allowed for a rehearing by the Commissioner (Appeals) on the merits, and the stay petitions were disposed of accordingly.

---