Pending Special Valuation Branch inquiry can make valuation adjudication premature, with assessment to follow the final findings.

Imported telecommunication equipment under valuation scrutiny should not be finally adjudicated while a Special Valuation Branch investigation is pending, because that investigation determines the assessable value for the Bills of Entry. On that basis, the Commissioner's adjudication on the same valuation issue was premature and the proper course was to remit the matter for finalisation of assessment in line with the Special Valuation Branch findings. The remand also preserved the department's liberty to initiate misdeclaration proceedings if such a charge emerged on final assessment.

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Issues: Whether the valuation dispute concerning the imported telecommunication equipment should be decided before finalisation of the Special Valuation Branch investigation, and whether the adjudication order was premature.

Analysis: The valuation of the imported goods was already under investigation by the Special Valuation Branch, and the outcome of that investigation would govern the assessable value of the goods covered by the Bills of Entry in question. In that situation, adjudication by the Commissioner on the same valuation issue was held to be premature. The proper course was to remit the matter for finalisation of assessment in accordance with the Special Valuation Branch findings. The direction also preserved the department's liberty to initiate proceedings on misdeclaration, if such charge arose upon final assessment.

Conclusion: The impugned order was set aside and the matter was remanded for finalisation of assessment in terms of the Special Valuation Branch investigation, with liberty to proceed on misdeclaration if warranted.

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