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2009 (8) TMI 932

..... hri S.S. Katiyar, SDR, for the Respondent. ORDER After examining the records and hearing both sides, we are convinced of the need to remand this matter to the original (assessing) authority. Accordingly, after dispensing with pre-deposit, we take up the appeal itself for final disposal. 2. This case has a chequered history. The appellant and certain other parties had imported Polyester/Viscose/Nylon filament yarn and filed Bills of Entry for clearance of such goods claiming exemption under certain Notification which granted exemption from payment of duty of customs on such goods. But for such exemption, Basic Customs Duty was payable on those goods. The importers claimed exemption from payment of other customs duties like auxiliary duty and .....

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..... nd the same had to be finalized in terms of Section 18 of the Customs Act. Against the Assistant Commissioner s demand of duty, the party filed an appeal with the Commissioner (Appeals) and the latter upheld the recovery proceedings initiated under Section 142 of the Act. The captioned appeal is directed against this decision of the appellate Commissioner. 3. After hearing the learned Counsel for the appellant and the learned SDR for the Revenue, we have found valid reason to remand the case to the original authority. 4. The Assistant Commissioner took the stand that the assessment of the relevant Bill of Entry had already been finalized and nothing remained to be finalized. Apparently, it was on this basis that the Assistant Commissioner p .....

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..... smissed in November, 2004 and, therefore, on the strength of the above undertaking, it was open to the department to recover the duties of customs. 6. We find that the assessee and the Revenue have argued in divergent ways. After a perusal of the records, we have found enough reasons to think that the assessments were provisional. One of the documents examined by us is a specimen Bank Guarantee executed by the appellant on 13-7-1982. This document indicates that the assessee guaranteed payment of certain amount of duty pending finalization of provisional assessment. This document inter alia enables the department to recover the amount of duty, alternatively, under Section 142(1) of the Customs Act without prejudice to any other mode of reco .....

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