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Commissioner of Customs (Seaport) , Chennai Versus HLG Trading

2015 (11) TMI 1402 - CESTAT CHENNAI

Denial of CVD exemption - detention certificate for waiver of demurrage charges for delay - Violation of principle of natural justice - Revenue submits that Commissioner (Appeals) has no powers to direct to issue detention order and also to direct that amount should be recovered from the officials 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. - Held that:- Respondents have filed appeals cla .....

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emption 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. C/MISC/40476/2015 In C/41100/2015, C/MISC/40478 to 40481/2015 In C/41101 to 41104/2015 - Dated:- 16-7-2 .....

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ailing notification 30/04-CE for exemption of CVD. Subsequently, they filed EDI Bill of Entry and the same were assessed and CVD has been charged without any CVD exemption. The respondent preferred appeal to Commissioner of Customs (Appeals) against denial of CVD exemption. Commissioner (Appeals) in the impugned orders directed the Customs authorities to issue detention certificate for waiver of demurrage in clearance. LAA gave a finding that necessary action will be taken against the officials .....

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2/2001-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) an .....

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e specifically made a plea before Commissioner (Appeals) for relief for the demurrage and for extending the benefit of notification, Commissioner (Appeals) has rightly directed the customs to issue detention certificate. He submits that they have requested the assessing officer for issue of detention certificate on 12.9.2014 for which duty was paid under protest. 5. After hearing both sides, we find that Revenue sought for stay of operation of the impugned orders-in-appeal Nos. 6/2015 and OIA No .....

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