TaxTMI 
TaxTMI 
2009 (10) TMI 492
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.... under :- "9. The amount be continued. Board has however decided that if the importer does not furnish complete reply to the questionnaire within 30 days, of receipt of the 'Questionnaire' by the importer, increased to 5% till the date of receipt of reply by the Department. It should therefore be impressed upon the concerned importers (in the public notice that is issued) to ensure timely replies being sent to the Questionnaire to avoid any higher deposit being insisted. Furthermore, where provisional assessment is being resorted to the investigation and finalisation of the assessment must be completed within four months from the date of reply. If no decision is taken within 4 months, the extra duty deposit should be discontinued and ....
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....led necessary application with GATT Valuation Cell of Bombay Customs House on 18th April, 2002. By an order dated 10th June, 2003, the Dy. Commissioner of Customs GATT Cell was pleased to hold as under :- (a) Invoice price as declared by the supplier is the actual transaction value of the goods being imported by the petitioner Skoda Auto. (b) The relation between the petitioner Skoda Auto did not influence the price of importing goods and hence, the invoice price as declared by the supplier is the actual transaction value. (c) Transaction appears to be at arms length only. The said order dated 10th July 2003 was subject to periodical review after a period of three years from the date of the issue. 5. Considering the order ....
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..... Commissioner of Nhava Sheva that he had been directed to state that the SVB order No. 123/03 dated 10th June, 2003 has not been renewed and the Commissioner of Customs Bombay has allowed the assessment provisionally without renewal of deposit till the order is renewed or the case is finalised. By communication of 5th February, 2008, the Addl. Commissioner, Special Valuation Cell, JNCH informed the petitioner that the Commissioner of Customs (Import) has allowed the assessment provisionally without renewal deposit till the order of 10th June, 2003 is renewed or the case is finalised. 10. Thereafter correspondence was exchanged between the parties. A reply was filed to the show cause notice. On 13th August, 2009, Dy. Commissioner of Cust....
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....Assistant Commissioner of Customs GATT Valuation Cell. The principal contention is that during the investigation it was found that the petitioners were involved in valuing its imports and that the material earlier produced did not disclose all relevant facts. Considering Section 18 of the Customs Act, 1962 where any Officer on account of any of the grounds specified in sub-section (1) of Section 18 is not able to make final assessment of the duty on the imported goods, he shall make an estimate of the duty that is most likely to be levied which is the provisional duty. The respondent therefore submits that they have acted within jurisdiction in demanding 1% of Revenue Deposit as security. It is further set out that the case is suigeneris, a....
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....as the proper office may direct, the proper officer may assess the duty on the goods provisionally. This discretion in the proper officer, however, in view of the notification dated 23rd February, 2001 is limited to deposit of 1% of what is known as extra duty deposit. This circular is in respect of the case taken up by the Special Valuation Branch of the Customs House By virtue of paragraph no. 9 there is a further requirement in the case of provisional assessment. If the same is not finalised on account of investigation within four months, then extra duty deposit should be discontinued. Admittedly, in the instant case, the provisional assessment has not been finalised. The contention of the respondent is that investigations are still g....