2019 (12) TMI 789

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....477/2018 dated 8 February 2018 passed by the first appellate authority. 2. After hearing the learned Authorized Representative for the Revenue and on perusal of records, it emerges that the importer had imported Low Ash Metallurgical Coke falling under Customs Tariff Heading 2704 and had, inter alia, assessed the amount of clean energy Cess payable on it. However, they sought provisional assessment on the ground of not inclusion of the ship demurrage charges in the value. Accordingly, the Assistant Commissioner ordered provisional assessment. Subsequently, they submitted the required information and the assessment has been finalized taking into account the data submitted by the importer. Thereafter, the importer appealed to the first appe....

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.... ground not taken before the lower authority. The Commissioner(Appeals) therefore should not have admitted the appeal or allowed it on this ground. 5. We have considered the contention of the Revenue and the facts and circumstances of the case. It is true that the provisional assessment was sought only for the purpose of ship demurrage charges. However, it is now an well established legal principle that a assessment which is provisional is provisional for all purposes and at the time of finalization of the assessment, all factors which are necessary for finalization of the assessment must be reckoned. For instance, if the assessment is left open for questions of valuation, and subsequently it is found that the classification also requires....