2023 (5) TMI 306

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....uthorized Representative for the Respondent ORDER Per : Anil G. Shakkarwar Present appeal is directed against impugned Order-in-Appeal dated 21.08.2019. 2. Brief facts of the case are that the appellant imported Ethylene through tanker vessel and filed Bill of Entry No. 5300474 dated 21.02.2018. The goods were assessed provisionally under Section 18 (1) of the Customs Act, 1962. The finaliza....

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....(Appeals) decided the appeal through impugned order and did not interfere with the order dated 05.03.2019 passed by the original authority. Aggrieved by the said order of learned Commissioner (Appeals) appellant is before this Tribunal. 3. Heard the learned Counsel for the appellant. The learned Counsel for the appellant has relied on the decision of this Tribunal in the case of Commissioner of C....

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....b-section (1) of Section 18 of the Customs Act, 1962. The said provision deals with provisional assessment of duty. Sub-section (2) of Section 18 deals with the actions to be taken on finalization of such provisional assessment. The provisions under sub-section (2) of Section 18 of Customs Act, 1962 provide for 2 situations. One situation is when the provisionally assessed duty is less than the fi....