petitioner/importer (i.e.,) the set top boxes were provided free of cost by the petitioner. However, in the year 2013 the Mumbai customs ascertained many facts contrary to the above declarations made by the importers in case of M/s. TATA SKY Ltd., as detailed in the brief facts. In view of the emerging facts contra to their declaration, the Mumbai customs passed a O-IN-O No.13645 dt: 06.03.2015 ordering the assessment of STB under Section 4-A (i.e.) MRP based assessment denying the contention of the importer M/s. TATA SKY for assessment under Section 4 of Central Excise Act and found that the same amounts to sale under Standards of Weights and Measurements Act, 1976. The said O-IN-O has been upheld by Commissioner (Appeals), Mumbai vide O-in-A No.989 of 2013. The importer preferred appeal before Hon'ble CESTAT, which is pending for final order. Further throughout India the STB are assessed under Section 4A read with notification, 49/2009 CEX. In the light of emerging new facts, after detailed consultation with the importers of STBs, including the petitioner, provisional assessment have been resorted to under Section 18 of Customs Act, 1962 since 2013. The assessment is a provisional one subject to finalization in terms of the power conferred under Section 18 of Customs Act, 1962."
