2026 (3) TMI 1164

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....f import assessment matter in respect of Bills of Entry Nos. 8698827 dated 04.09.2020, 9422006 dated 03.11.2020, 9929793 dated 12.12.2020, and 2767111 dated 15.02.2021. 2. The appellant is a manufacturer and trader of edible oils, food ingredients and other food items. The instant appeals concern four Bills of Entries whereby the appellant importer, imported instant ACT II Popcorn (CTH 20081990) from Bangladesh from one of its subsidiary companies. The subject imports were allowed provisional clearance as the aspect of related party transaction was required to be investigated into by the SIIB - Special Intelligence & Investigative Branch of the Customs House. 3. It is the case of the appellant that inadvertently they did not avail of ....

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.... i. Benefit of the said exemption notification cannot be availed at the appellate stage and should have been availed at the time of clearance, since the department cannot examine the already cleared goods; ii. The impugned BoEs were assessed provisionally and in the absence of final determination of the duty liability or final assessment, these appeals are pre-mature and therefore cannot be entertained. Aggrieved therewith, the instant appeals. 8. We have heard the ld.AR for the Revenue who supports the impugned order. 9. It is settled law that exemption Notification benefit if admissible to the appellant can be claimed at any point in time, even post-assessment, subject to following of the usual course as stipulated....

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.... is still pending at the Customs House. A provisional assessment per se for any reason, is provisional for all purposes. Its scope in the given circumstances cannot be restricted to merely the valuation aspect. We therefore find no merit and substance in the argument of the Ld. Commissioner (Appeals) to deny the appellant the opportunity for consideration of the SAFTA exemption and re-assessment of the subject goods at the time of their finalization, on the ground that the goods were already granted out of charge by the customs. 11. The second argument of the Ld. Commissioner (Appeals) stated in his order regarding the appeal being pre-mature as finalization of the subject imports was still pending is however appropriate. Nonetheless, fi....