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2015 (11) TMI 815 - CESTAT CHENNAI

2015 (11) TMI 815 - CESTAT CHENNAI - TMI - Waiver of pre deposit - Seizure of goods - Demand of differential duty - Import of heavy slack wax, residue wax and slack wax - misdeclaration of value on the imported goods and DRI investigated the case - Held that:- On perusal of Bill of Entry No. 437564 dated 29.5.2008 we find that the bill of entry was filed for home consumption and the description clearly shows that the bill of entry for clearance of home consumption provisional. Further, we find f .....

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at all the 21 bills of entries related to past clearance were assessed provisionally whereas the present order is silent on the finalization of the bills of entries provisionally assessed. Therefore, prima facie, there is merit on the appellant s plea insofar as the 22 bills of entries are concerned as the demand was confirmed under section 28 and value was enhanced without finalizing the provisional assessment of said bills of entries. - adjudicating authority has already appropriated an amount .....

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5 - Shri R. Periasami, Technical Member And Shri P.K. Choudhary, Judicial Member For the Petitioner : Shri A.K. Jayaraj, Advocate For the Respondent : Shri Kailash Chandra Jena, Addl. Commr. (AR) ORDER Per R. Periasami All the four applications are taken up together as the issues involved are identical. 2. The issue relates to import of heavy slack wax, residue wax and slack wax by the appellants M/s. Sri Abhishek India vide Bills of Entry No. 4895489 dated 12.10.2011, 4966978 dated 19.10.2011, .....

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, DRI completed the investigation and issued show-cause notice dated 6.3.2013 proposing to confiscate the goods and demanding differential duty on the live bills of entries as well as demanding differential duty for the past 22 bills of entries. The adjudicating authority, in his impugned order, confiscated the seized goods imported under live bills of entries pertaining to both the appellants and allowed to redeem the same on payment of redemption fine, rejected the declared value and also dema .....

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and 114AA of the Customs Act, 1944. Hence the appellants have filed these appeals. 3. The learned Advocate for the appellants submit that as far as live bills of entries are concerned, as per the orders of the Hon ble High Court, they have already deposited 30% of differential duty which has been appropriated in the adjudication order and have executed bond for the balance amount. As regards for past consignment, differential duty has been demanded for 22 Bills of Entry by enhancing the value. .....

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g duty is not sustainable. He also submits that these 22 bills of entries were not yet finalized and still pending. He submitted copies of the bills of entries and High Court s orders. He relies on the following case laws:- (a) Collector of Customs Vs. Kussum Marodia 1995 (77) ELT 808 (Cal.) (b) Commissioner of Customs Vs. Mahesh India 2009 (243) ELT 339 (Bom.) (c) A.S. Syndicate (Warehousing) P. Ltd. Vs. Commissioner of Customs 2011 (267) ELT 469 (Cal.) (d) Judgment of the Hon ble High Court of .....

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e. 5. After hearing both sides and on perusal of the records, we find that the issue relates to misdeclaration of value on the imported goods and DRI investigated the case and issued show-cause notice and the adjudicating authority has enhanced the value and demanded differential duty and also confiscated the seized goods covered under live bills of entries and imposed redemption fine. As per the contention of the appellants, bills of entries were assessed provisionally and not finalized. On per .....

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sification and value. The Commissioner also confirmed that the bills of entries are not finalized till date and Bill of Entry No. 4378411 dated 17.8.2011 is not assessed provisionally and was assessed finally. Prima facie, we find that all the 21 bills of entries related to past clearance were assessed provisionally whereas the present order is silent on the finalization of the bills of entries provisionally assessed. Therefore, prima facie, there is merit on the appellants plea insofar as the .....

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ports (P) Ltd. & Anr. (supra), the findings recorded by the Tribunal that the officers of D.R.I. are not entitled to issue show cause notice under Section 28 and 124 of the Customs Act cannot be sustained. However, in view of the finding given by the Tribunal that on the date on which the impugned show cause notice was issued, the goods were provisionally assessed, the impugned notice was not maintainable. Therefore, even if the D.R.I, had jurisdiction to issue show cause notice, in the fact .....

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