TMI Blog2016 (8) TMI 576X X X X Extracts X X X X X X X X Extracts X X X X ..... directed by the Assessing Officer regarding the payment of ADD manually before giving out-of-charge for clearance of goods. Regarding the 8th Bill of Entry No.6880702, Dy. Commissioner categorically informed that this Bill of Entry was cleared through RMS, where it was mandatory for the importer or the customs broker to pay the ADD as per rule as it is a self-assessed document. The contention of the respondent that the ADD was paid without assessment is totally untenable. It was paid very much in the process of assessment and clearance before allowing out-of-charge and clearance of the goods was allowed only after the payment of ADD. Notification 70/2010-Cus, dated 25.06.2010 – set aside by CESTAT – no authority to levy ADD – Held that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 16.05.2011 860 19.05.2011 5,94,987.00 4. 4538914 03.09.2011 2717 07.09.2011 5,75,030.00 5. 5903823 03.02.2012 6036 07.02.2012 3,10,060.00 6. 6866287 18.05.2012 1251 25.05.2012 7,34,741.00 7. 6880702 21.05.2012 1271 25.05.2012 9,58,357.00 8. 7124769 16 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3516215 16.05.2011 4538914 03.09.2011 5903823 03.02.2012 6866287 18.05.2012 7124769 16.06.2012 Regarding Bill of Entry No.6880702 dated 21.05.2012 it was informed by the Dy. Commissioner that it was cleared through RMS where it is mandatory for the importer/ Customs broker to pay the ADD as per rule as it was self-assessed document. The ld. Departmental Representative claimed that the Dy. Commissioner of Customs also forwarded relevant pages of Bill of Entry on perusal of which it could be seen that ADD was assessed and out of charge was give ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by it under separate challans under compulsion and was not assessed on the Bills of Entry, we have perused the records and submissions of Revenue. We find that the Respondent filed 8 Bills of Entry, out of which, seven were assessed under second check procedure. In the second check procedure, the Bills of Entry are assessed on the basis of the importer s declaration without examining the goods which are examined at the time of clearance/giving out of charge from the docks. In this case, when the goods were examined, it was found that they were liable to ADD following which the Dy. Commissioner wrote a letter dated 12.06.2015 (mentioned earlier) informing that as per examination order it was directed by the Assessing Officer regarding t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y ADD on the impugned goods because the Notification 70/2010-Cus(ADD) in terms of which ADD was levied was set aside by CESTAT vide Final Order No.AD/A/10/12-Cus, dated 06.07.2012 (supra). We would like to mention that prima facie there seems to be some force in the respondent s contention and therefore it deserves analysis and finding thereon. However, we are in effect restrained from doing so (i.e., from analysing and recording our finding on this contention) in view of the fact that the three Member Bench of the CESTAT which passed the Final Order dated 06.07.2012 had taken note of this aspect while setting aside the Notification No.70/2010-Cus and categorically stated as under:- 27. Keeping in view our findings as above, we s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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