TMI Blog2015 (11) TMI 1402X X X X Extracts X X X X X X X X Extracts X X X X ..... r (Appeals) has passed the present orders without giving any opportunity of hearing from the department's side view whether the department has considered their letter and denied issue of detention certificate. Though respondent claimed benefit of exemption notification, the appellate authority has not decided the main issue on admissibility of exemption notification but only directed the assessing group to issue a speaking order. Instead, he directed the Commissioner of Customs, to forward the case to DG Vigilance for fixing responsibility on the officials - prima facie , the Commissioner (Appeals) order is not in conformity with law - order of Commissioner (Appeals) stayed - Revenue's stay applications are allowed. - Application Nos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fficials and paid to the respondent-importer as part of the action contemplated in Board's instructions dt. 13.2.2012 and Circular No.42/2001-Cus. dt. 31.7.2001. She further submits that the Commissioner (Appeals) has not passed any order on merits of denial of exemption notification but only directed to issue a speaking order. She submits that Commissioner (Appeals) without hearing the department has concluded that if there is a dispute between the custodians/shipping lines, the amount should be recovered from the officials who failed to discharge their duties is beyond the scope of powers vested with Commissioner (Appeals) and also marked a copy to the Vigilance Section for further action. 4. Ld. Advocate for the appellants for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re was no order or any reference on the rejection of their request by the Department whereas the Revenue contended that the enhancement of value has been initially accepted by the appellant.Subsequently when they filed protest letter dt. 12.9.2014 the appellant already filed appeal before Commissioner (Appeals). We find that the respondents have filed appeals claiming benefit of exemption notification against Bills of Entry and claimed for detention certificate. Prima facie , we find that Commissioner (Appeals) has passed the present orders without giving any opportunity of hearing from the department's side view whether the department has considered their letter and denied issue of detention certificate. We also find from the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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