2004 (2) TMI 208

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....e of the goods from the Warehouse claiming classification of the goods under Heading 38.01/19(1) of the Customs Tariff Act. The proper officer changed the classification to Heading 39.01/06 and also included landing charges in the assessable value of the goods. Aggrieved by the change of classification and loading of assessable value, the appellants preferred appeal to the Appellate Collector of Customs and, shortly thereafter, filed a Writ Petition with the Delhi High Court. While the statutory appeal was pending, the High Court passed an interim order on 28-5-1982 permitting the appellants to clear the Polyester Chips forthwith upon payment of customs duty under Chapter 38 without loading the assessable value with landing charges and upon....

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....he new demand was illegal for want of show cause notice. This objection was overruled and the Asstt. Commissioner raised a demand of CVD of Rs. 91,57,674/- on the party in his order of de novo adjudication, and appropriated the amount from the Bank Guarantees. Aggrieved, the party preferred appeal to the Commissioner (Appeals), wherein the demand of CVD was challenged on the main ground that the demand without issuing show cause notice under Section 28 of the Customs Act was not maintainable. The Commissioner (Appeals) took the view that the assessment of Bill of Entry should be deemed to be provisional and the demand of CVD without show cause notice was valid. Against the decision of the Commissioner (Appeals), the party appealed to the Tr....

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....r (Appeals) held that the assessment was provisional in terms of the High Court's interim order and of the bond executed by the party. He also observed that the High Court's final order of remand revived provisionality of the assessment and the original authority finalised it pursuant to the remand order. The above view was taken by the learned Commissioner (Appeals) relying on the Tribunal's decision in Metal Forgings (P) Ltd. v. CCE [1994 (73) E.L.T. 302] wherein it had been held that an order of stay, by competent court, of any decision by adjudicating authority on a classification dispute had the effect of rendering the final assessment (based on such decision) provisional and also that letters/documents in the nature of suggestion or a....