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2015 (11) TMI 815 - AT - CustomsWaiver of pre deposit - Seizure of goods - Demand of differential duty - Import of heavy slack wax, residue wax and slack wax - misdeclaration of value on the imported goods and DRI investigated the case - Held that:- On perusal of Bill of Entry No. 437564 dated 29.5.2008 we find that the bill of entry was filed for home consumption and the description clearly shows that the bill of entry for clearance of home consumption provisional. Further, we find from letter dated 20.5.2015, produced by learned AR, issued by Commissioner of Customs, Tuticorin, wherein he has confirmed all the 21 bills of entries were provisionally assessed on executed of bond as samples have been sent for testing in order to ascertain the classification and value. The Commissioner also confirmed that the bills of entries are not finalized till date and Bill of Entry No. 4378411 dated 17.8.2011 is not assessed provisionally and was assessed finally. Prima facie, we find that all the 21 bills of entries related to past clearance were assessed provisionally whereas the present order is silent on the finalization of the bills of entries provisionally assessed. Therefore, prima facie, there is merit on the appellant s plea insofar as the 22 bills of entries are concerned as the demand was confirmed under section 28 and value was enhanced without finalizing the provisional assessment of said bills of entries. - adjudicating authority has already appropriated an amount of ₹ 19,47,067/- deposited by the appellant on the basis of the orders of the Hon’ble High Court of Madras. In view of the appropriation made in the impugned order, we find that the amount already paid and appropriated would be sufficient for the purpose of waiver of balance amount of dues. - Stay granted.
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