Home Case Index All Cases Customs Customs + AT Customs - 2016 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (1) TMI 837 - AT - CustomsDetention Notice was issued towards the recovery of further duty - Demand of additional interest on confirmed demand - adjudicating authority passed the order confirming demand of additional interest holding that there was an error in calculation of interest notice dated 03.12.2010 - Several round of litigation - Held that:- the appellant has complied with the directions of this Tribunal, but the adjudicating authority has not complied with the directions of this Tribunal and without complying the directions of this Tribunal, detention notices were issued to the appellant, which is against the directions of this Tribunal and the adjudicating authority was not warranted to issue such detention notices without complying the directions of this Tribunal. Therefore, we set aside the orders of the detention notices to demand duty and interest. With these terms the detention notices dated 23.11.2010, 03.12.2010 and 28.12.2012 are set aside. In the light of the interest of justice, the adjudicating authority is directed to comply with the directions of this Tribunal vide order dated 25.06.2008 within a period of 90 days from the date of receipt of this order to quantify whether any demand is payable by the appellant or not and thereafter to decide the issue whether interest is payable or not after hearing the appellant.
|