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2021 (4) TMI 432 - HC - CustomsSeeking assessment of Bills of Entry - seeking clearance of such goods for home consumption on payment of custom duties to be assessed together with redemption fine - import of Natural Gold Ore Concentrates - HELD THAT:- The respondent-authorities are required to assess the Bill of Entry filed by the petitioners for quantity of 16,050 grams of Natural Gold Ore Concentrates imported at Air Cargo Complex at Ahmedabad on 29.01.2014 in view of the order passed by the CESTAT reducing redemption fine to ₹ 15 lacs and penalty of ₹ 10 lacs imposed under section 112(a) of the Customs Act, 1962 in respect of the confiscated consignment. The order of the CESTAT is confirmed by this Court by dismissing Tax Appeal and therefore, the order of the Tribunal has achieved finality as no appeal is filed by the department against such order before the Supreme Court. It is also pertinent to note that the appeal against the order of the Tribunal as well as this Court would not lie before the Supreme Court in view of the monetary limits of ₹ 2 crores prescribed for filing of such appeal before the Supreme Court by the department and admittedly, the amount involved with regard to fine and penalty is less than the monetary limits prescribed for preferring the appeal before the Supreme Court. The respondents are hereby directed to make assessment of Bill of Entry within a period of two weeks from the date of receipt of this order and release the goods for home consumption by the petitioners on payment of duty assessed and redemption of fine of ₹ 15 lacs and penalty of ₹ 10 lacs as per order of the CESTAT and confirmed by this Court - Petition allowed.
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