TMI Blog2014 (9) TMI 324X X X X Extracts X X X X X X X X Extracts X X X X ..... amount of duty payable has yet to be quantified. In view of the above, the requirement of pre-deposit of any duty does not arise as duty demand has not yet been quantified by order dated 11 June, 2012. We are informed that the aforesaid exercise of classifying the imported goods on merit has not yet been carried out by the Customs Department. In the result, the appeal of the petitioner before the Commissioner of Customs (Appeals) from the order dated 11 June, 2012 passed by the Deputy Commissioner of Customs is to be heard on merits without insisting on any pre-deposit of duty. Decided in favour of assessee. - Writ Petition No. 581 of 2013 - - - Dated:- 12-9-2013 - Mohit S. Shah, C.J. and M.S. Sanklecha, J. Shri Prakash Shah a/w. J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... seeking registration as project imports classified the imported goods for plant under Chapter 98 Heading 98.01 of the First Schedule of the Customs Tariff Act, 1975 and claimed the benefit of Customs Notification No. 14 of 2004, dated 8 January, 2004. 4. By the adjudication order dated 11 June, 2012, the Deputy Commissioner of Customs held that the import of goods required for the plant was not for the purpose of initial setting up of a plant by M/s. Indian Glycols Ltd., but was for substantial expansion of M/s. Indian Glycols Ltd. The Deputy Commissioner of Customs by order dated 11 June, 2012, held that the imported goods were used for substantial expansion and not for initial setting up of a project. Consequently, the declaration giv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on to deposit any amount of duty for the purpose of the petitioner s appeal being heard on merits by the Commissioner of Customs (Appeals) would arise. It is pertinent to note that the impugned order dated 9 January, 2013, nowhere records the amount of duty payable consequent to and/or in accordance with the order dated 11 June, 2012 passed by the Deputy Commissioner of Customs. This is for the reason that the amount of duty payable has yet to be quantified. In view of the above, the requirement of pre-deposit of any duty does not arise as duty demand has not yet been quantified by order dated 11 June, 2012. We are informed that the aforesaid exercise of classifying the imported goods on merit has not yet been carried out by the Customs Dep ..... X X X X Extracts X X X X X X X X Extracts X X X X
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