TMI Blog2016 (9) TMI 121X X X X Extracts X X X X X X X X Extracts X X X X ..... ate authority - certificate by chartered accountant furnished that burden of duty not passed – principle of unjust enrichment – Held that: - It is surprising that a senior officer discharging functions as Commissioner (Appeals) appears to be bereft of knowledge of judicial hierarchies and comprehension of judicial discipline. The disposal of these matters by the appellate authority ignoring the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... held the appellant to be ineligible for concessional rate of additional duty of 5% extended by notification no. 21/2002-CE dated 1st March 2002 upholding the decision of the Deputy Commissioner of Customs, ICD, Sanathnagar in the Bills of Entry 354958/ 15-06-2010 and 2064266/ 19-05-2010. 2. We notice that the impugned order, in paragraph 5.2 and 5.3, states: 5.2. Further, it is also observ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal is pending decision before the Hon ble Apex court. In view of this, I am constrained not to consider the said Tribunals order. 5.3 Further, Orders-in-Appeals relief by the appellants will not help them as they were passed by my predecessor relying on the Hon ble Tribunals decision referred in para supra as the issue has not attained finality. Therefore, the said orders-in-appeal are not con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iss in his casual disregard of the said decision. 5. The appellant is eligible for assessment to additional duty at the rate of 5% and hence appeal is allowed with consequent relief. The appellant has also furnished a certificate from the Chartered Accountant to demonstrate that the duty burden has not been passed on. This is sufficient to eliminate the ground of unjust enrichment as bar for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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