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2018 (9) TMI 848 - CESTAT HYDERABADRestoration of Appeal - Held that:- The application for restoration of appeal is devoid of merits as the Final Order dated 14.06.2017 passed by the Bench is on merits. The Bench has agreed with the detailed findings of the first appellate authority which has been upheld. Hence, the question of restoring the appeal does not arise. The application for restoration of appeal is dismissed. Rectification of Mistake - Held that:- The issue is regarding the contemporary value of indigenous identical goods as the appellant did not furnish actual freight, insurance, etc., despite undertaking to do so while finalising assessment under Section 18 of Customs Act, 1962. The Portion of the Order of the first appellate authority as reproduced in the Final Order of the Tribunal dated 14.06.2017 does indicate the same - there is no error apparent on the face of the records for correction on the merits of the case. Demand of Interest - Held that:- The impugned order that confirms the demand of the duty is upheld but the orders which confirm the interest on the appellant herein is unwarranted and not in accordance with the provisions of Section 18(3) of the Customs Act, 1962 and hence that portion of the impugned order is struck down - application for rectification of mistake is allowed to the extent that the impugned order which upholds the interest liability is set aside. Appeal disposed off.
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