AI Drafter 
TaxTMI 
TaxTMI 
2013 (1) TMI 726
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....f Gypsum Powder (Satin Cast 20 and Kerr Cast 2000) vide Bill of Entry No. 7878841, dated 6th September, 2012 which is referred to hereinafter as the second Bill of Entry. 3. According to the petitioner, the petitioner mistakenly claimed classification of Investment Powder covered by the first Bill of Entry under Customs Tariff Head No. CTH 2520 10 90 of the first schedule to the Customs Tariff Act, 1975. However, subsequently the petitioner made a correction and claimed that the consignment was classifiable under CTH 2520 20 90 of the Customs Tariff Act, which is the residuary entry for plasters. The petitioner claimed the benefit of the concessional rate of duty at 5 per cent under Sl. No. 108 of the Notification No. 12/2012-Cus., ....
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....oner filed an appeal against the aforesaid order of assessment which is pending adjudication. A query was raised on 28th September, 2012 in respect of Gypsum Powder imported against the second Bill of Entry. According to the petitioner the consignment was classifiable under CTH 2520 of the Tariff Act. 8. By a letter dated 3rd October, 2012, the petitioner requested the Assessing Authority to have samples drawn and sent for test and analysis and to allow provisional assessment pending the test report. By the aforesaid letter the petitioner also made a request that a show cause notice might be issued to the petitioner to enable the petitioner to deal with the same and make requisite submissions. 9. The Assistant Commissioner o....
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....ter entering any imported goods under Section 46, is to self-assess the duty, if any, leviable on the goods imported by him. Section 17(2) empowers the proper officer to verify the self-assessment of such goods and for this purpose to examine or test any imported goods or export goods or such parts thereof as might be necessary. 14. Sub-section (3) of Section 17 enables the proper officer to call upon the importer to produce any contract, broker's note, insurance policy, catalogue or any other document for verification of self-assessment under sub-section (2). 15. Sub-section (4) of Section 17 provides, where it is found on verification or testing of the goods or otherwise that the self-assessment is not done correctly, the ....
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.... tariff head involves civil consequences. In Swadeshi Cotton Mills v. Union of India, reported in AIR 1981 SC 818 cited by Dr. Chakraborty, the Supreme Court held. "In short, the general principle - as distinguished from an absolute rule of uniform application - seems to be that where a statute does not, in terms, exclude this rule of prior hearing but contemplates a post decisional hearing amounting to a full review of the original order on merits, then such a staute would be construed as excluding the audi alteram partem rule at the pre-decisional stage. Conversely, if the statute conferring the power is silent with regard to the giving of a pre-decisional hearing to the person affected and the administrative decision taken by the auth....
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....unication of this order. However, the mere fact that the petitioner has once preferred an appeal does not estop the petitioner from invoking the jurisdiction of this Court under Article 226 of the Constitution of India. It is well settled that the existence of an alternative remedy of appeal does not operate as an absolute bar to entertaining a writ petition. There are certain well recognized exceptions to the rule of alternative remedy, one of them being violation of principles of natural justice. In the instant case, the impugned order of assessment has been passed in flagrant violation of the principle of natural justice. 20. The impugned order dated November 14, 2012 is set aside and quashed. The proper officer shall cause the s....