Law: Customs Act, 1969

Section: 25,80,81,155-Q,193,194A,215

Law: Customs Rules, 2001

Section: 440

Customs Act (IV of 1969)--- ----Ss.25, 80, 81, 155-Q, 193, 194A & 215---Customs Rules, 2001, R.440---Customs General Order No.12 of 2002, Paras. 44, 66 & 79---Appeal against view message---Maintainability---Appellant imported clear float glass and declared the value of same on lower side---Customs authorities opted to determine the value of imported goods and cleared the consignment provisionally subject to deposit of security---Customs authorities, after few days of provisional clearance, transmitted view message to pay additional amount in addition to the security already deposited---Appellant aggrieved by the transmitted view message preferred an appeal before Collector of Customs (Appeals), which was dismissed---Validity---Assistant/Deputy Collector of Customs of the respective group upon appearance of valuation advice on their desktop in case of automated system and hard copy of advice from the office of Assistant Director of Customs in case of "One Customs Regime" issued view message/notice to the importer---After receipt of reply of the importer and conclusion of personal hearing the Assistant/Deputy Collector of respective group was to pass the final assessment order on the prescribed format and communicate the same electronically online to the importer and that order became an appealable order---In the present case, neither the impugned view message had spelled about passing of assessment order nor it qualified as per the prescribed format---Impugned view message could not be termed as an order transmitted/passed under the respective provisions of the Customs Act, 1969---Collector of Customs (Appeals) had erroneously registered the appeal and passed impugned order in appeal---Appeal filed by appellant before the Collector of Customs (Appeals) was not maintainable---Impugned order in appeal was set aside---Customs authorities were directed to supply the copies of final assessment orders according to law and appellant was given right to file appeal against that very order---Appeal was disposed of accordingly. ORDER GHULAM AHMED, MEMBER (TECHNICAL-II).---By this order, I will dispose of Customs Appeal No. K-428/2013 filed by the appellant against…

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