2023 (9) TMI 582

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....t on refund. 2. Brief facts of the case are that the appellant had filed 05 Bills of Entry on 09.06.2011 for clearance of 100% PCT Polyester Spun NE 30/1, Yarn Raw White on Cones falling under CTH 55094190. The value declared by the Appellant @ USD 1.25 per Kg appeared on lower side and thus B/Es were provisionally assessed @ USD 2.60 per Kg. The duty so assessed was paid by the Appellant vide various challans dated 29.11.2011 & 30.11.2011. * Being aggrieved with the provisional assessment of the Bills of Entry @ USD 2.60 per Kg, the appellant filed an appeal before the Commissioner (Appeals) protesting against the excess duty charged. * The Commissioner (Appeals) vide OIA No 10-14/Appl/Cus(D) Comp Chd/13 dated 21.02.20....

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....ring investigation, if ultimately found not sustainable, is to be treated as revenue deposit and the same is to be refunded with interest. In support of this submission, he relied upon by the following decisions:- * Calcutta Iron & Steel Company vs. CESTAT Chennai * JK Cement vs. CCE & CGST * Sandvik Asia Ltd. vs. Commr. Of Income Tax * Parle Agro Pvt. Ltd. vs. CCE, Noida * Supertron Electronics Pvt. Ltd. vs. UOI 5. On the other hand, the Ld. DR reiterated the findings in the impugned order and submitted that the provisional assessment and final assessment are common phenomena in Customs and are governed under Section 18 of the Customs Act, 1962. He further submitted that Section 18 prescribes....

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....oramer Vs CC Import Mumbai [Order dated 14.06.2010 in WP No. 2629/2006 * CC (Export) Chennai Vs Sayonara Exports Pvt Ltd. [2015 (321) ELT 583 (Mad.) * M/s.. Nirma Ltd. Vs. CC Jamnagar (Prev.) [MANU/CS/0008/2022 * Veer Overseas Ltd. Versus CCE, Panchkula [2018 (15) G.S.T.L. 59 (Tri. - Lb) * UOI vs. Cosmo Films Limited vide order dated 28.04.2023 (SC) Ld. DR submits on the question of delay in finalizing the assessment which could not be done due to alert Circular No. 09/2011-CI dated 26.07.2011 issued by the DRI on such import consignment, due to which this provisional assessment was kept pending. Ld. DR further submitted that the decision relied upon by the  appellant are not applicable in the fac....

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....information but the proper officer deems it necessary to make further enquiry; or (d) where necessary documents have not been produced or information has not been furnished and the proper officer deems it necessary to make further enquiry, the proper officer may direct that the duty leviable on such goods be assessed provisionally if the importer or the exporter, as the case may be, furnishes such security as the proper officer deems fit for the payment of the deficiency, if any, between the duty as may be finally assessed or re-assessed as the case may be, and the duty provisionally assessed.] 2 [(1A) Where, pursuant to the provisional assessment under sub-section (1), if any document or information is required b....