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Mr. Pankaj Kumar Das Versus Commissioner of Customs, Mumbai

2015 (6) TMI 949 - CESTAT MUMBAI

Restoration of appeal - Dismissal of of appeal for failure to make pre deposit - Held that:- Customs have reopened the matter on a different issue of valuation after the Settlement Commission had passed its final order. In terms of Section 127J every .....

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es in re-opening the case as questionable. However, since the appeal before Commissioner of Customs (Appeals) was dismissed for non-compliance of the provision of Section 129 of the Act, we find it appropriate to remand the appeal itself back to the .....

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ruthi, Member (T) And Ramesh Nair, Member (J),JJ. For the Appellant : Shri Jamman Singh, Adv. For the Respondent : Shri Chatru Singh, Assistant Commissioner (AR) ORDER Per: P S Pruthi: This stay application has been filed against impugned Order-in-Ap .....

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the case is that DRI seized the machine imported by the party after it was cleared on payment of duty under EPCG Scheme. A show cause notice was issued. The Settlement Commission, vide final order dated 30.6.2009, settled the show cause notice on pay .....

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stoms issued another show cause notice on 2.1.2012 on the ground that the goods were under valued. The Additional Commissioner passed an order in respect of this show cause notice confirming demand of balance duty of ₹ 7,90,238/- fine of ₹ .....

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