Customs, Excise and Gold Tribunal - Mumbai
Jm Industries vs Commissioner Of Customs And Central ... on 3 September, 2001
JUDGMENT Jyoti Balasundaram, Member (J)
1. In this case provisional assessment order was passed by the Superintendent of Customs on 15.2.93 provisionally assessing the bill of entry charging a total duty of Rs. 1,97,19,992/-. Against the order of provisional assessment the importers went up in appeal before the Commissioner (Appeals) who went into the issue on merits and held against the importers; hence this appeal before the Tribunal.
2. On hearing both sides and noting that the assessment has not yet been finalised and that no appeal lies against an order of provisional assessment, we hold that the proper course to have been adopted by the Commissioner (Appeals) has to pass an order rejecting the appeal filed before him. He has instead gone into merits of issue, which is not open to him to do so. Since no appeal lies against order of provisional assessment, the Commissioner (Appeals) committed illegality in proceedings by passing order on the appeal treating it as maintainable. Therefore without going into the merits of the case, we set aside the impugned order on the ground that the no appeal lies against order of provisional assessment and allow the appeals of the appellants.
3. At this stage Ld. Counsel prays that necessary directions may be issued to the revenue authorities for finalising the assessment. There is no need for us to issue such directions, as the revenue authorities themselves are expected to finalise assessment.
(Pronounced in Court)