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2012 (9) TMI 599 - AT - Central ExciseProvisional release of the goods – Goods were compressors of various sizes - Held that:- Condition of giving declaration that the assessee will not challenge the value of goods, the assessee cannot be deprived of opportunity to contest classification or valuation - If the condition is allowed, the department can allege any valuation and continue to have goods under detention unless the aggrieved party withdraw the challenge of valuation. The same will amount to denial of justice - To provisionally release of the goods, the authorities have to safeguard the revenue with regard to duty, redemption fine and penalty if any - appellant shall pay the differential duty as provisionally assessed
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