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2013 (7) TMI 280 - CESTAT AHMEDABADMatter referred to Larger Bench - Difference of opinion - Issue of levy of duty - Held that:- adjudicating authority had finalised the assessment under Notification No.94/96-Cus. treating the amount of duty leviable as basic customs duty and not additional duty of customs - Commisioner confirmed order and held that special additional duty of customs is leviable on imported goods and no interest is to be charged on duty paid by debiting to the DEPB licence - Issue referred for consideration by the Larger Bench, does not fall for consideration - Since the issue referred does not arise in the factual matrix of the appeal, we decline to answer the reference.
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