TaxTMI 
TaxTMI 
1980 (5) TMI 104
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....ey think aggrieves them, and likewise I can also entertain any memorandum as an appeal under Section 122, if I consider that it pleads reliefs against any act or omission even without a written communication on the part of any officer of Customs below the rank of Collector. 2. The 'order' of Asst. Collector of Customs (Refunds) by which they feel aggrieved, reads as under :- `The goods were passed under Project Import Regulations 1965. The assessment is still provisional and hence the claim is premature. You can take up the matter with the Appraising Unit concerned at the time of finalisation of the contract. lhe case is dismissed and documents are returned herewith'. 3. Of course the Asst. Collector indeed is narrating the fac....
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.... Appellants that in the meantime they block a big chunk of their working funds with consequent loss of interest in these days of credit squeeze. That itself is a grievance enough which can be agitated by way of appeal. Besides when we see the facts which give rise to Appellants' claim, we can appreciate that there is a contraction involved in Asst. Collector's narration. Appellants' claim itself is that Project Import Regulations be extended to them. The ground for making provisional assessment is that goods are covered by Project Import Regulations. I am afraid this involves a circular and endless argument not quite as intelligible as the traditional chicken and egg. 4. Remanding the matter back to Asst. Collector of Appraising Group....
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.... of the Customs House will then mean that Appellants need not be called upon to pay the difference provisionally, but would be entitled to wait till at the time of final assessment. The point is that the entire concept that a provisional assessment cannot be revised provisionally in the interim is wrong. It can be so revised, both upwards as well as downwards. An assessment is done provisionally for certain reasons. Any aspect that has a direct bearing on that reason will get postponed till after final assessment, but not other common errors, which can very well be corrected even without disturbing the provisional character of the assessment. With these preliminary observations, let us see the facts of the case and the nature of Appellants....