TMI Blog2013 (11) TMI 448X X X X Extracts X X X X X X X X Extracts X X X X ..... e Chartered Accountant was not filed. The said observations are factually incorrect because in the grounds of appeal preferred before the first appellate authority the respondent had referred to certificate dated 18th January, 2006 of M/s Obhrai Kataria and Associates, Chartered Accountants. Along with the certificate they had also filed copy of the balance sheet that tax of ₹ 5 crores had n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, 1962, which refers to duty pursuant to an order of assessment or borne by the assessee. Thus, it would cover any payment made whether or not pursuant to an order of assessment. 2. We are not inclined to go into the said question, though we notice that there are number of decisions of the tribunal holding that ad hoc payment made during investigation is not covered under the unamended provisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t imports/transactions. The ad hoc payment of Rs.5 crores was made between the period 24th April, 2000 and 6th December, 2001. The respondent had also filed balance sheet as well as certificate of the Chartered Accountant in support and to discharge burden of proof under Section 28B of the Customs Act, 1962. The tribunal has recorded that in the said certificate the Chartered Accountant had affirm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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