2014 (9) TMI 797

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....y the "Proper Officer". With respect to the release of goods, The Customs (Provisional Duty Assessment) Regulation 2011, by Regulations 2 and 4 prescribes the manner in which the provisional assessment has to be proceeded with and the security demanded, for release of the goods. 2. On a reading of the provisions, there is discernible an anomaly since the provision speaks of provisional duty as also the final duty imposed. It is not clear as to how the difference in provisional duty and final duty imposed would be discernible at the point of provisional assessment. 3. However, interpreting the provisions, a Division Bench of this Court has succinctly stated so in Mohammed Fariz and Co. v. Commissioner of Customs [2012 (275) E.L.T. 303 ....

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....icer is bound to collect security for the balance of the provisional duty which under Regulation 4 is through execution of bond supported by surety or security or both as the Officer deems fit". 4. On such interpretation, it has to be found that, what is indicated by provisional assessment is the determination of what the final assessment would be on a provisional basis for the purpose of release of goods alone. In fact, the Department is not restricted in imposing duty on final determination only on the value indicated in the provisional assessment. It is only as an interim measure, for facilitating release of the goods that such provisions have been introduced. In such circumstances, what has to be done by the Department is to assess t....

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....ssee is conferred with no right to seek a provisional assessment but that would be solely in the realm of the satisfaction of the 'Proper Officer'. Exhibit P4 reflects the satisfaction of the 'Proper Officer' that a provisional assessment is to be made. But, it cannot be said that Ext.P4 is a provisional order issued as is contemplated under the Act and Rules. 7. The learned Standing Counsel appearing for the Department was directed to get instructions as to whether any provisional assessment order has been issued under the Act and the Rules. Hence, the matter which was heard on 27.08.2014 was posted to 28.08.2014. Today the learned Standing Counsel would contend that Ext.P4 is an offer and no provisional assessment has b....