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2019 (5) TMI 1744 - AT - CustomsRectification of Mistake - implementation of final order - grievance of the Revenue is that, they had filed written submissions on 13 December, 2018 after the conclusion of the hearing on 27 November, 2018 and their written submissions have not been considered and/or taken on record - HELD THAT:- The non-communication of the duty payable, by the respondent authority, so as to enable the appellant to seek release of their goods, amounts to interference in the process of delivery of justice. However, in view of the ROM application filed by Revenue, we give one more opportunity to the respondent authority, to communicate the duty payable to the applicant/appellant, within the three days of receipt of the copy of this order and upon of payment of the duty or balance duty by the appellant, shall release the goods within the next three days of communication of the duty having been paid. The respondent Commissioner is directed to consider the same in terms of Notification 26/2009-Cus. (N.T.), dated 17 March, 2019 in respect of Handling of Cargo in Customs Areas Regulations, 2009 under clause 6(1)(l) of the said Notification - The respondent authority shall file the compliance report of this order on or before 25 June, 2019. Put up before the Bench on 27 June, 2019 for ascertaining the compliance of this order. ROM dismissed.
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