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Vipul Overseas Pvt. Ltd. Through: Sh. Surinder Garg, Director Versus Directorate Of Revenue Intelligence Delhi Zonal Unit & Another

2016 (9) TMI 1088 - DELHI HIGH COURT

Refund claim after adjustment of customs duty - demand of differential duty - mis-declaration of goods - imported paper - Held that: - Once the adjudication was completed and the true value determined, it is the differential duty which has to be deposited. That differential duty and no other amount can be recovered from the petitioner or even the deposit made by it. At the same time, since the petitioner has not disputed its Director’s liability, the Court is of the opinion that even the amount .....

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pursuant to the Court’s order during the pendency of adjudication shall also be discharged. - Petition allowed - decided in favor of petitioner. - W. P. (C) 11560/2015 - Dated:- 30-8-2016 - S. Ravindra Bhat And Deepa Sharma, JJ. For the Petitioner : Mr. Ashish Bansal with Mr. Shubhankar Jha, Advocates For the Respondents : Mr. Satish Aggarwala with Mr. Amish Aggarwala, Advocates for Resp-1. Mr. Sanjiv Narula, Sr. Standing Counsel with Mr. Sunil Dalal and Mr.Abhishek Ghai, Advocates for Resp .....

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urt had directed payment of certain amount; accordingly the petitioner deposited ₹ 43,93,374/-. The Commissioner by the Order in Original dated 14.10.2014 confirmed the show cause notice in respect of 12 bills of entry and rejected the other 125. The valuation in respect of 6 bills of entry were determined to be US$ 471 and in respect of the other US$350 per metric ton. The petitioner contends that the differential duty does not exceed ₹ 8 lakhs if the customs authorities were to giv .....

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eal is pending before the CESTAT and that the petitioner too has appealed against the fresh valuation in the course of the adjudication proceedings by the Commissioner. It is, therefore, submitted that in the circumstances and in the interest of justice to secure the interest of the Revenue, the respondents should be allowed to retain the amounts. The above narration would show that though show cause notice was issued in respect of 137 bills of entry after due examination of all the materials, m .....

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