Home Case Index All Cases Customs Customs + HC Customs - 2015 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (5) TMI 284 - HC - CustomsWaiver of pre deposit - Evasion of custom duty - question on quantum of deposit amount ordered by the tribunal - Suppression of value of goods - Held that:- It is seen from the orders of the Adjudicating Authority as well as the order of the Tribunal, that on demand, the appellant has paid a sum of ₹ 73,34,856/- towards Anti-Dumping Duty and a sum of ₹ 35,31,843/- was appropriated towards customs duty. It is to be noted that vide final notification No.121/2006-Cus. dated 26.12.2006, the anti-dumping duty was reduced to ₹ 60.00 lakhs. Hence there is an excess payment towards anti-dumping duty. - if anti-dumping duty is reduced and the amount so paid is in excess of the demand, the said amount shall be refunded. Tribunal, without taking note of the excess payment made, had ordered pre-deposit of ₹ 60.00 lakhs, which is not in consonance with the above-said provision. - taking note of the deposit made towards anti-dumping duty at ₹ 73,34,856/- in excess of the final notification dated 26.12.2006 at ₹ 60.00 lakhs, we are inclined to accept the plea of the appellant. However, taking note of the demand of customs duty, at this point of time, the amount shall not be refunded. - Partial stay granted.
|