2022 (8) TMI 344

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....etitioner, Shri Arvind Kumar Goswami, learned Central Government Standing Counsel for respondent no.1/Union of India and Shri Gaurav Mahajan, learned Senior Standing Counsel, Shri Parv Agarwal, Shri Krishna Agarwal, Shri Dhananjay Awasthi and Shri Amit Mahajan, learned counsels for the Customs and Excise Department/respondent no .2. 2. Counter affidavits filed today on behalf of the respondent no.2 in Writ Tax Nos.881 of 2022, 882 of 2022, 884 of 2022, 892 of 2022, 895 of 2022 are taken on record. 3. Since the similar controversy is involved in all the above noted writ petitions, therefore, with the consent of learned counsels for the parties, all the writ petitions are being finally heard together and Writ-Tax No.881 of 2022 is treat....

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....F THE FABRIC; DIMENSIONS I.E., THICKNESS, WIDTH IN CM; GSM; WHETHER DYED /MADE OF YARNS OF DIFFERENT COLOURS/PRINTED; POSSIBLE END-USE OF FABRIC, COATING MATERIAL IF ANY; ANY OTHER CHARACTER OF THE GOODS HAVING BEARING ON THE VALUATION AND CLASSIFICATION OF GOODS. (c) In reply to query raised, importer submitted letters of various dates before Respondent No. 2 accepting redetermined value in these Bills of Entry as USD 1.85/- per Kg to USD 1.96 per kg Further, importer had also categorically requested not to issue show cause notice and speaking order. Photocopies of the letters submitted/filed by the importer/petitioner accepting re-determined value of goods covered under the bill of entry are collectively enclosed herewith and mar....

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.... of Finance, Department of Revenue, (Central Board of Indirect Taxes and Customs) vide Notification No. 73/2018-Customs (N.T.) dated 14.08.2018 framed Regulations titled as the "Customs (Finalization of Provisional Assessment) Regulations, 2018" and Section 3 of the said Regulations provide that these Regulations shall apply to the provisional assessments ordered on and after the enforcement of these regulations. (g) Section 6 of the "Customs (Finalization of Provisional Assessment) Regulations, 2018" provides for the manner of finalization of provisional assessment and is as follows: 6. Manner of finalization of provisional assessment - (1) The provisional assessment shall be finalised as per the provisions of Se....

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....nically on the Customs Automated System and is ordered to be provisionally assessed, the proper officer shall finalise the provisional assessment on the system also consequent to the procedure prescribed in these regulations. A photocopy of the Notification No. 73/2018-Customs (N.T.) dated 14.08.2018 framed Regulations titled as the "Customs (Finalization of Provisional Assessment) Regulations, 2018" is enclosed herewith and marked as Annexure No. CA-2." 6. Section 17 of the Customs Act, 1962 (hereinafter referred to as the 'Act, 1962') provides for assessment of duty. Under sub-section (1) of Section 17, an importer entering any imported goods under section 46 of the Act, 1962 or an exporter entering any export goods un....