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2014 (9) TMI 324 - HC - CustomsBenefit of Customs Notification No. 14 of 2004, dated 8 January, 200 - Classification of imported goods - Held that:- As no duty demand has been quantified by the order dated 11 June, 2012, no occasion to deposit any amount of duty for the purpose of the petitioner’s appeal being heard on merits by the Commissioner of Customs (Appeals) would arise. It is pertinent to note that the impugned order dated 9 January, 2013, nowhere records the amount of duty payable consequent to and/or in accordance with the order dated 11 June, 2012 passed by the Deputy Commissioner of Customs. This is for the reason that the amount of duty payable has yet to be quantified. In view of the above, the requirement of pre-deposit of any duty does not arise as duty demand has not yet been quantified by order dated 11 June, 2012. We are informed that the aforesaid exercise of classifying the imported goods on merit has not yet been carried out by the Customs Department. In the result, the appeal of the petitioner before the Commissioner of Customs (Appeals) from the order dated 11 June, 2012 passed by the Deputy Commissioner of Customs is to be heard on merits without insisting on any pre-deposit of duty. Decided in favour of assessee.
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