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2010 (9) TMI 31 - HC - CustomsKVS Scheme - Kar Vivad Samadhan Scheme, 1998 - Commissioner (Appeals) on 29th May, 1998 against the demand made by the Assistant Commissioner of Customs under section 72(1)(b) of the Act. During the pendency of this appeal, declaration was filed, which came to be rejected on the ground that the demand notice was issued to the importer under section 72, consequent to the expiry of warehousing period as permitted under section 61 of the Act as such declaration filed was not covered under the KVS Scheme – Held that: - no sub-classification can be made in respect of the class of litigating assessees in arrears with reference to the assessment of duty arising out goods warehoused. Once the liability to pay duty is incurred and determined on or before 31st March, 1998, the assessee would be treated to be in tax arrears irrespective of the nature of the duty demanded. All the litigating assessees who are in tax arrears belong to one class. Any attempt to carve out further classification with reference to the nature of duty demanded in the pending litigation is not permissible - order of the Designating Authority rejecting declaration is quashed and set aside.
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