TMI Blog2015 (8) TMI 996X X X X Extracts X X X X X X X X Extracts X X X X ..... tay of recovery Conditions imposed ought to be reasonable and not excessive They must have bearing on nature of reliefs that assessee claimed and to which it was held disentitled In matters of natural calamities where customs manual or terms and conditions of bond prima facie ought not guide, Customs Commissioner to decide appeal Thus, Tribunal was not justified in imposing condition of deposit on assesse Appeal allowed and matter resotred before the Tribunal Decided in favour of Assesse. - Customs Appeal No. 85 of 2014 - - - Dated:- 18-2-2015 - S.C. Dharmadhikari and Sunil P. Deshmukh, JJ. Shri R.V. Desai, Sr. Advocate with R.B. Pardeshi i/by KRP Legal, for the Petitioner. Shri Pradeep S. Jetly, for the Respondent. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order reads as under :- 4.10. In result, I pass the following order : ORDER 1. I confirm the Central Excise duty demand of ₹ 2,31,980/- (Rupees Two Lakhs Thirty One Thousand Nine Hundred and Eighty only) against duty free procurement of indigenous raw materials, raw materials lying in WIP condition and finished goods manufactured out of duty free raw materials by M/s. PFPL in terms of provisions of Section 11A(2) of the Central Excise Act, 1944 read with Notification No. 22/2003-C.E. dated 31-3-2003 and condition envisaged in B-17 Bond executed by them. 2. I also confirm the Customs duty demand of ₹ 93,93,304/- (Rupees Ninety Three Lakhs Ninety Three Thousand Three Hundred and Four only) towards duty free importatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and report compliance. The Tribunal s order could not complied with by the assessee and resultantly, the appeal came to be dismissed. 3. The substantial questions of law are as under :- (a) Whether in the given facts and circumstances and in law the Tribunal erred in denying the appellant an opportunity of being heard on merits of the appeal? (b) Whether the Tribunal s order directing the appellant to deposit ₹ 20 lacs as a condition for hearing the appeal on merits was justified in the facts and circumstances of the given case and could this condition be termed as excessive and arbitrary? 4. We have heard Mr. Desai, learned Senior Counsel appearing on behalf of the appellant and Mr. Jetly appearing on behalf of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... osit of ₹ 20 lacs which is reasonable and therefore, the appeal does not raise any substantial question of law and deserves to be dismissed. 6. We are not in agreement with Mr. Jetly when he relies upon the terms and conditions in the bond and which is required to be furnished and executed by a importer like assessee before us. Had the case been approached by the authorities from the view point of non-fulfilment of the conditions stated to be mandatory for enabling it to import goods duty free, we could have understood the reliance placed by Mr. Jetly on the stipulation requiring Insurance of Imported goods. In the present case, we have reproduced the Commissioner s findings, where there is no conclusion reached that the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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