9911796707
TMI Blog2003 (3) TMI 661X X X X Extracts X X X X X X X X Extracts X X X X ..... application against the Order-in-Original No. 67/2002-ADC ICD dated 10-12-2002. 2. In brief, the applicant, a trader in computers and their parts and accessories had imported 672 Nos. of used 15" monitors, 116 Nos. of used 14" monitors and 81 Nos. of used 17" monitors and declared a total assessable value of Rs. 5,29,528/- in the Bill of Entry 04706, dated 3-10-2002 filed for their clearanc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stated that appeal was being filed regarding RF and penalty. In the enclosure B to the application, the applicant has also stated that the applicant did not oppose the enhancement of value in respect of the bill of entry solely for ensuring expeditious clearance, and not because he had withheld any particular materials from the department. 4. A hearing was held on 11-3-2003 when Shri M.S. S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red by the applicant originally, the duty liability works out to Rs. 2,05,118/-. Thus, the additional duty on account of the alleged misdeclaration of value is only Rs. 1,79,103/- which is less than Rs. 2 lakhs, whereas the eligibility condition under clause (b) under first proviso to sub-section (1) of Section 127B of the Customs Act, 1962 is that the additional duty accepted must exceed Rs. 2 la ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... application, the appeal was contemplated only regarding RF and penalty; which means that the applicant was not even aggrieved by the enhanced duty paid. It implies that no proceedings with reference to levy, assessment and collection of customs duty is pending, thereby not conforming to the meaning given to the term 'case' under clause (b) of Section 127A of the Customs Act, 1962. 7. In the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
