2013 (3) TMI 664

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....am coal which is classified under CTH-2701 1920 is an exempted item from the customs duty vide Government of India's notification dated 17-3-2012 issued in exercise of the powers conferred by Section 25(1) of the Customs Act, 1962. As per the said notification, only 1% counterveiling duty is payable on Steam coal and there is no liability to pay the customs duty. 3. The petitioners have been importing steam coal by way of several consignments under Bills of Entry issued from time to time since April, 2012 availing the benefit of the exemption under the notification dated 17-3-2012. It is pleaded by the petitioners that all the Bills of Entry are provisionally assessed and the petitioners paid the assessed duty and they have been lifti....

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....n preventing them from removing the imported goods on the Bills of Entries in respect of which the provisionally assessed duty has already been paid is arbitrary and illegal. 8. In the counter-affidavits filed on behalf of the Respondent No. 2, it is stated that the Bills of Entries of the petitioners were self-assessed by them and the plea of the petitioners that they were provisionally assessed and that the final assessment is pending is factually incorrect. It is further stated that the preliminary investigation revealed that the consignments lying at Gangavaram Port, including the consignments of the petitioners, were also misclassified as Steam coal and duty was short-paid taking advantage of the exemption granted under the notif....

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....al, whereas it is in fact classified as Bituminous coal. 11. Though it is pleaded by the petitioners that they have already paid the provisionally assessed duty, the said plea has been denied by the respondents stating that whatever amounts that were paid by the petitioners were only the self-assessed amounts and there was no assessment at all by the department. 12. Section 17 of the Customs Act, 1962 provides for such self-assessment of duty. As per Section 17(4), imported goods may be permitted to be assessed to duty on the basis of the statements made in the entry relating thereto and the documents produced and the information furnished by the importer. However, if it is found subsequently on examination or testing of the goo....