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2009 (8) TMI 932

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..... 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 countervailing duty under the same Notification. The department rejected this claim. The parties approached the Hon ble Delhi High Court and the Hon ble High Court stayed recovery of auxiliary and countervailing duties. Department was, therefore, unable to recover the above duties from the appellant. It appears, the stay order was vacated by the Hon ble High Court on 12-10-1992 and eventually the Writ Petition wa .....

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..... 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 proceeded under Section 142 of the Act for recovery of the balance amount of duty. The appellate Commissioner, on the other hand, took the view that there was a dispute regarding classification of the goods and, therefore, provisional assessment had been resorted to. Nevertheless, the Commissioner (Appeals) approved the recovery proceedings initiated under Section 142 of the Act. The learned Counsel has argued that .....

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..... ellant 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 recovery . We have also consulted Section 142 of the Act and we find that this provision enables the department to recover from a person any sum payable by him. Such sum can include duty of customs also. According to the learned SDR, the recovery ordered by the original authority and sustained by the appellate authority in this case was in terms of Section 142 and on the strength of the bond executed by the assessee. .....

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