TaxTMI 
TaxTMI 
2025 (11) TMI 1729
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....al no. Commr./Adj./Cus/12/2013-14 dated 25th November 2013] of Commissioner of Customs, Central Excise & Service Tax, Goa in which original authority has dropped proposal under section 28(4) of Customs Act, 1962 for recovery of Rs. 18,98,585, as differential duty on export of 'iron ore fines' against shipping bill no. 45/22.07.2008 and no. 63/22.09.2008, while directing finalization of provisional assessment of 13 shipping bills that had been assessed provisionally under section 18(1) of Customs Act, 1962 with the following directions '24.1.7. On examining the allegation in the Notice and the counter tendered by the exporter, I find that for the purpose of arriving at the transaction value of export goods, the Statute has laid out ....
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....ccordingly. When the delivered quantity is more and accepted by the importer at the discharge port, it cannot be ignored. There might be an error in computing the weight at the load port or the moisture content has not been properly determined at the load port. In one the statements it has been admitted also that they declared maximum moisture of 8% at the time of export but at disport the moisture was found to be only 4-4.5% resulting into higher quantity at discharge port. Therefore, the quantity found at discharge port and delivered to importer/buyer there can be validly adopted for calculating the duty involved.' 2. Even as the proposals in the show cause notice for confiscation under section 113 of Customs Act, 1962 and for impositi....
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....the amount paid shall be adjusted against the duty finally assessed and if the amount so paid falls short of, or is in excess of the duty finally assessed, the importer or the exporter of the goods shall pay the deficiency or be entitled to a refund, as the case may be; (b) in the case of warehoused goods, the proper officer may, where the duty finally assessed is in excess of the duty provisionally assessed, require the importer to execute a bond, binding himself in a sum equal to twice the amount of the excess duty.' of Customs Act, 1962 it abundantly clear that such finalization should be in accordance with 17(4) of Customs Act, 1962. It was further contended that the assessment which had been finalized in November 2009 could....
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....ff appeal [C/86923/2013] against order [order-in-appeal no. GOA/CUS/GSK/12/2013 dated 18th February 2013] of Commissioner of Customs (Appeals), Goa, had settled the issue of the value to be adopted for the purpose of assessment of export of iron ore. It was also submitted that the adjudicating authority had properly determined that the acceptance of the quantity as delivered to the consignee was the final test of quantity of goods exported, The assessments were kept provisional inasmuch as the final value, to be paid in accordance with the contract, was to be determined in terms of 'the moisture content' in the 'iron ore' fines at the time of delivery of the consignment; it was, therefore, normal practice for assessments to be kept pending ....
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....e 'proper officer' is at liberty to consider the evidence garnered by the investigation in finalization of the assessment, issue of notice by the investigating agency and determination thereof on the basis of placement of decision in the hands of the Commissioner of Customs is not envisaged under Customs Act, 1962. Consequently, the directions set out supra are without authority of law and, to that extent, the impugned order is set aside. 8. That the assessments were finalized in 2009 is common ground, that the determination by adjudicating authority lacked ingredients permitting invoking of the extended period owing to empowerment of the 'proper officer' to call for all documents required for finalization with any deficiency thereof not....