Provisional assessment finalisation requires hearing and a speaking order before Bills of Entry are finalised.

Finalisation of provisional assessment of Bills of Entry under Notification No. 73/2018-Customs (N.T.) must follow section 18 of the Customs Act and, where the final assessment differs from the provisional assessment, be supported by a speaking order consistent with natural justice. An opportunity of hearing is part of the mandatory procedure before finalisation. The impugned orders were set aside and the matter was remanded to the Adjudicating Authority to provide a hearing and then finalise the Bills of Entry by passing a speaking order.

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Issues: Whether the finalisation of provisional assessment of Bills of Entry required compliance with Notification No. 73/2018-Customs (N.T.) dated 14.08.2018, including passing of a speaking order and granting an opportunity of hearing before finalisation.

Analysis: The prescribed procedure for finalisation of provisional assessment under the notification requires finalisation in accordance with section 18 of the Customs Act and, where the final assessment is contrary to the provisional assessment, a speaking order must be passed following the principles of natural justice. The absence of an opportunity of hearing before finalisation was treated as non-compliance with the mandatory procedure.

Conclusion: The impugned orders were set aside and the matter was remanded to the Adjudicating Authority to grant an opportunity of hearing and then finalise the Bills of Entry by passing a speaking order.

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