TaxTMI 
TaxTMI 
2014 (1) TMI 275
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....t the impugned order dated 31-3-2013 is ex facie bad in law and unjustified for various grounds. The Respondent has totally failed to appreciate the facts of the case, the evidence on records the Law & the Board's Circulars applicable for the period in question: [1-4-2000 to 31-3-2003]. In the case on hand, the Respondent failed to appreciate that the "Proper Officer" as defined in Section 2(34) of the Act is the Adjudicating Authority, who alone is competent to pass an Order making Final Assessment under Section 18(2) of the Act. Sections 2(2) & 2 (34) read : (2) "assessment" includes provisional assessment, self assessment, reassessment and any assessment in which the duty assessed is nil; (34) "proper officer", in r....
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....for home consumption or exportation, the amount paid shall be adjusted against the duty finally assessed and if the amount so paid falls short of, or is in excess of the duty finally assessed, the importer or the exporter of the goods shall pay the deficiency or be entitled to a refund, as the case may be; (b) in the case of warehoused goods, the proper officer may, where the duty finally assessed is in excess of the duty provisionally assessed, require the importer to execute a bond, binding himself in a sum equal to twice the amount of the excess duty. It is manifestly clear from the above provisions that the Proper Officer has to First make a "final assessment", under Section 18(2)(a), in each case where the....
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....y reassessed under Section 18(2) of the Customs Act, 1962, as per the Order-in-Original No. 1/RTN/2012-13 dated 31-1-2013 passed by Deputy Commissioner, Ratanagiri Customs Division. The details of the Bills of Entry, value assessed and the duty payable are as per the enclosed annexure. The amount of duty paid short may be paid immediately along with interest as per Section 18(3) under intimation to this office. Encl: Annexure. Yours faithfully, S/D dated 8-3-13 (E.N. Krishnaprasad) Superintendent (I/E) Customs Division, Ratanagiri 3. From the above it can be concluded that the "final assessment" was done on the basis of the impugned order. Para 13 of the impugned order states all the Bill of Entries are to....
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....inistry of Finance (Department of Revenue) Notification No. 40/2012-Customs (N.T.) New Delhi, dated the 2nd May, 2012. S.O. (E). - In exercise of the powers conferred by sub-section (34) of Section 2 of the Customs Act, 1962 (52 of 1962), the Central Board of Excise and Customs, hereby assigns the officers and above the rank of officers mentioned in Column (2) of the Table below, the functions as the proper officers in relation to the various sections of the Customs Act, 1962, given in the corresponding entry in Column (3) of the said Table :- TABLE Sl. No. Designation of the officers Functions under Sections of the Customs Act, 1962 (1) (2) (3) 1. Commissioner of Customs. (i) Section 33. 2....
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.... Section 73; (xxvii) Section 80; (xxviii) Section 85; (xxix) Section 89; (xxx) Section 97; (xxxi) Sub-section (lA) of Section 110; (xxxii) Section 129A; (xxxiii) Section 129DD; (xxxiv) Section 129E; (xxxv) Section 130D; and (xxxvi) Section 142. 4. Deputy Director or Assistant Director in the Direc- (i) Section 28B; and torate General of Revenue Intelligence and Directorate General of Central Excise Intelligence (ii) Section 72. 5. Superintendent of....
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....(ix) Section 145. 7. Inspector of Customs and (i) Sub-section (1) of Section 31; Central Excise or Preventive Officer or Examining (ii) Section 34 excluding proviso to the section; Officer. (iii) Section 37; (iv) Section 38; (v) Section 39; (vi) Clause (a) of sub-section (2) of Section 45; (vii) Section 77; (viii) Section 94; (ix) Section 95; (x) Section 100; (xi) Section 103; (xii) Section 106; (xiii) Section 106A; &nbs....