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2012 (10) TMI 144 - CESTAT, BANGALOREShort payment of Custom duty - provisional assessments made in the Bills of Entry and related ex-bond Bills of Entry - application for waiver of pre-deposit - Held that:- It appears from the records that the appellant had filed a total number of 37 bills of entry which were provisionally assessed and accordingly the consignments were allowed to be cleared on payment of duty on provisional basis. Subsequently, in respect of 31 out of 37 consignments, show-cause notices were issued for recovery of differential duty on the basis of differential quantity of crude oil between bill of lading and shore tank measurement. These show-cause notices are said to be pending. Thus a valid point in the submissions made by the assessee with reference to the pending show-cause notices. The pendency of those show-cause notices was duly notified to the adjudicating authority in the present case but the same appears to have been ignored. The Commissioner (Appeals) also appears to have ignored this aspect while asking for pre-deposit of Rs. 75 lakhs. Thus after considering all the aspects a pre-deposit of an amount of Rs. 25 lakhs would suffice the purpose of Section 129E of the Customs Act and that, upon such pre-deposit, the learned Commissioner (Appeals) should dispose of the assessee s appeal on merits without insisting on further deposit, of course, after giving the appellant a reasonable opportunity of being heard - in favour of assessee by way of remand.
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