2019 (5) TMI 1360

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....nt Shri R Kumar, Assistant Commissioner (AR) for respondent ORDER Per: C J Mathew This appeal lies against impugned order-in-appeal no. 400/ MCH/AC/SVB/2012 dated 5th July 2012 of Commissioner of Customs (Appeals), Mumbai Zone - I, which has included 'royalty' and 'lumpsum fees' in the assessable value of imports effected by them from M/s TDK Toshiba Limited, Japan, a related person of....

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.... appellate authority has effectively exercised power of assessment and has confined the 'proper officer' to such assessment over goods that were yet to be imported. On a query, Learned Counsel for the appellant admitted that, while the impugned order itself did not stand in the way of imports, the continued provisional assessment of goods in compliance with the order of Commissioner (Appeals) did.....

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....ial as a trigger for resort to provisional assessment that is impugned here. As on the date of the order-in-appeal imposing the guideline, no import had been subject to it. Nor is there any record of any detriment to importers thereafter and, if it had been an irreversible detriment, an appeal would have been resorted to as surely as night follows day. Customs Act, 1962 is concerned with levy of d....

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....r a decision on goods that are, as yet provisionally assessed, would be a premature intervention. The time of finalization that should inevitably take place is also, as yet, uncertain. It is also apparent that procedure does not deter the finalization of an assessment for want of decision by the Tribunal or, should such need arise, by the Hon'ble Supreme Court. In other words, the internal process....