TaxTMI 
TaxTMI 
2011 (5) TMI 252
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....ed five consignments of Steam Coal at Porbandar port and filed file bills of entry during October 2001 to January 2002 to clear them. The assessments were made provisional, under Section 18 of the Act, for chemical test to ascertain Gross Calorific Value GCV , among other parameters, and enquiry about the prices, which depended on the GCV. On receipt of the first test report dated 04.12.2001, the jurisdictional Superintendent and the than ACC had finalized the assessments, in all the five bills of entry, on 30.7.2002, by endorsing all the five bills of entry as Finally Assessed: Value loaded to Rs. 1741 PMT. Show cause notice issued for differential Duty . The finally assessed bills of entry were also countersigned by the ACC. After finaliz....
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....ur of the Revenue by observing as under :- 5. In their contentions the respondent have not denied or questioned the statutory power of the jurisdictional Superintendent to finalize the assessment of a bill of entry under sub-Section 18(2) of the Act. It is true that any decision affecting a party adversely should be preceded with a notice. The decision of the jurisdictional Superintendent to load the value to Rs. 1741 PMT was certainly a decision, notwithstanding whether the differential duty was also simultaneously indicated as payable on the bill of entry, affecting the party adversely. It is precisely for this reason that the statute provides for an appellate remedy, particularly via Section 128 fo the Act in such case. Decision ....
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....uded that show cause notice was issued only for demanding the differential duty in terms of the said bills of entry vide which the assessable value was enhanced. No doubt that the said enhancement of the value by the Superintendent was without affording any opportunity to the assessee but the same can be a ground of appeal before the higher appellate forum and cannot itself be made the basis as if no order of final assessment has passed on bill of entry. The bill of entry having been finally assessed, the consequence of the same is required to be followed. The law stands finally decided by the Hon'ble Supreme Court in the case of Collector of Central Excise, Kanpur vs. Flock (India) Pvt. Limited 2000 (120) ELT 285 (SC), as also in the case ....