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TMI Blog2016 (11) TMI 556X X X X Extracts X X X X X X X X Extracts X X X X ..... the period 1994-95 and cleared them under bills of entry. The goods were transferred under bond to the customs private bonded warehouse of a Company, by name, P.S.L. Holdings Limited, under Section 67 of the Customs Act, 1962. 4. Thereafter, a long litigation commenced with the issue of a show-cause-notice, dated 27.06.1996. Eventually, the imported material was auctioned on 04.09.2001 and a sum of Rs. 1,53,82,862/- was recovered in the public auction sale. 5. Contending that the duty component finally arrived at worked out to Rs. 1,77,55,557/-, and that the amount realized through the public auction was lesser than that, the Department issued a demand calling upon the petitioner to pay the differential duty amount of Rs. 22,37,699/- toge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rat High Court in Panchsil Exim Private Limited Vs. Union of India 2011 (265) ELT 324 and the plain language of the proviso to Section 61(2). The history of the case has not been taken note of by the Chief Commissioner, while passing the impugned order rejecting the request for waiver. 9. Even from Paragraph-12 of the counter affidavit filed by the respondents to the writ petition, it is clear that the petitioner was drawn into a long drawn litigation from 1996, on the question of clearance of goods. The tabulation provided by the respondents themselves in Paragraph-12 of the counter affidavit would show this and, hence, it is extracted as follows: Date of event Particulars 27.06.1996 A show cause notice C.No.IV/29/92/95-T.III dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order passed by Asst.Commr., VSP and ordered Asst. Commr. For the quantification of duty and interest. Also directed Essar to clear the goods within one month of the receipt of the order after discharging the duty liabilities. 12.11.1999 Asst.Commr. vide C.No.V/29/92/95 T.III PF VI dt.12.11.1999 quantified the duty amounting to Rs. 1,77,55,557/- interest of Rs. 98,74,693/- and penalty of Rs. 1,000/-. 06.11.2002 Since the full amount was not realized, department issued letter dated 06.11.2002 for recovery of balance amount of duty of Rs. 22,37,699/-, interest of Rs. 1,31,40,822/- and penalty of Rs. 1,000/-/ 10.12.2002 Essar deposited balance amount of duty of Rs. 22,37,699/- vide TR-6 challan No.001. 27.01.2003 Essar filed a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 97, has not been taken note of. The result of this is that the petitioner has not only paid the differential duty of Rs. 22,37,699/-, but had already paid a sum of Rs. 53,83,858/-. To be precise, the petitioner appears to have paid a sum of Rs. 53,83,858/- much before August 1997. The amount of duty was actually quantified only subsequently at Rs. 1,77,55,557/-, by a final order passed on 12.11.1999. The amount realized through the sale of the imported goods in the public auction was Rs. 1,53,82,862/-. Thereafter, the petitioner has paid the differential duty of Rs. 22,37,699/- (Rs.1,77,55,557/- minus Rs. 1,53,82,862/-). It is this aspect, which made the case of the petitioner one of exceptional nature, but to this aspect, the respondents h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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