1993 (9) TMI 120

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....of entry was submitted by the petitioners for processing to the Customs Authorities on 2nd July, 1993. On 6th July, 1993 an order was passed by the Assistant Collector to the following effect : "The goods are Ball Bearings of Chinese origin shipped from Hong-Kong. The party has furnished a PD bond for 100% SS Value pending finalisation of valuation aspect as per the existing practice of the gro....

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....alogue. On 21st August, 1993 a catalogue was produced by the petitioners and on 25th August, 1993 the bill of entry was assessed by the Officer who had previously assessed the goods on 6th July, 1993. The order reads as follow: 3. "The B/E is assessed as per the orders of the Additional Collector in File No. 560 (5) 27/92A". There is no dispute that the provisional assessment was made on the ba....

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.... groove ball bearings. There seems to be some confusion on the issues. Whatever the confusion may be, it is not in dispute that having considered the catalogue, the provisional assessment order dated 25th August, 1993 was made in accordance with the order of the Additional Collector. No subsequent order has been passed. This is not to say that the respondent authorities cannot initiate proceedings....