AI Drafter 
TaxTMI 
TaxTMI 
2020 (3) TMI 1009
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....ning to value of imports and royalty paid, were to be finalised by re-valuing the goods to the extent of loading arrived at in accordance with the formula prescribed therein. The monetary implication of this order, upheld by the first appellate authority, was yet to be quantified for the previous years as on the date of filing of appeal; notwithstanding this, the first appellate authority proceeded to decide an appeal which was not compliant with the pre-deposit mandated by Section 129E of Customs Act, 1962 and, following which, the present appeal was admitted for listing before the Tribunal. It would, therefore, appear that there is no grievance, as yet, in relation to past imports and, as the assessments are, presumably, provisional for the imports subsequent to the order of the Joint Commissioner of Customs, it would be premature for an appeal to be filed. Nevertheless, the first appellate authority has not paused to ascertain these aspects, including the scope for invoking the extended period for the past by an authority not subject to the directions of the adjudicator or the first appellate authority herein. All that we can gather on the validity of the action of the Joint Com....
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....equent exercise of jurisdiction to that of a formality. 4. The Special Valuation Branch, which undertook the exercise leading to the order impugned before the first appellate authority, has been institutionalised in the major Custom house to concentrate on investigation of prices having been influenced by relationship, within the meaning of Section 14 of Customs Act, 1962, between an importer and the overseas supplier. Considering its 'extra statutory' existence, its functioning is guided by, and limited to, the mandates in the various instructions issued, from time to time by Central Board of Excise & Customs and the current variant. The order of the Joint Commissioner of Customs has two components : one pertaining to the period of review undertaken by the Joint Commissioner of Customs from 2014 to 2017 and the other pertaining to the preceding period in which it has been determined that the transaction value declared in the bill of entry does not merit acceptance. 5. We have taken note of Circular No. 11/2001-Cus., dated 23rd February, 2001 of the Central Board of Excise & Customs and we are unable to perceive any authority conferred on the Joint Commissioner of C....
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....oods would be relevant but reliance can be placed on such material only when the adjudicator in authority had conducted inquiries and ascertain the details with reference to the goods imported which are identical or similar and 'certain reasons' exists and justifies detailed investigation. These reasons are to be recorded and if requested disclosed/communicated to the importer. Valuation alerts could be relied upon for default valuation computation under the Rules. (See Varsha Plastic Pvt. Ltd. v. Union of India).' 6. We have forayed into the order that generated the present proceedings, as well as the statutory competence, not with the purpose of deciding on the submission made by Learned Senior Counsel and Learned Authorised Representative but to determine if the circumstances in which the appellant herein was enabled to invoke the right to statutory appeal in Section 128 of Customs Act, 1962 is in compliance with the law. This was necessitated as the appellant herein claimed exclusion from the obligation to comply with Section 129E of Customs Act, 1962 and, having pleaded the same before the first appellate authority, was permitted to prosecute the appeal notwithstanding....
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....here can be no order for recovery of duties of Customs on past imports that were finally assessed without recourse to Section 28 of Customs Act, 1962. Should that eventuality occur, the 'proper officer' would, doubtlessly, issue an order quantifying the demand after following the procedure laid down in law. That could be a cause of grievance and any appeal therefrom, in compliance with Section 129E of Customs Act, 1962, could be entertained by the first, or subsequent, appellate authorities. 9. We also take note that, as yet, the appellant is not aware of any action initiated on the prospective ruling on assessments of future imports, whether provisional or final. In Customs (Finalisation of Provisional Assessment) Regulations, 2018, we find that Regulations 4(8), 6(3) and 6(4) provide for consent or justification, as the case may be, on each bill of entry. For us to entertain and dispose of the appeal would tantamount to presenting the 'proper officer' from applying its mind to finalization of an assessment and, indeed, to interfere in an assessment that is yet to fructify. The order of the Joint Commissioner of Customs is also not of such detriment to the appellant as to ....