TMI Blog2018 (3) TMI 971X X X X Extracts X X X X X X X X Extracts X X X X ..... ry made under the Act. In the impugned order, the respondent has accepted that there is no dispute in the classification of the goods. The petitioner is granted liberty to file an appeal before the Commissioner of Customs (Appeals), Chennai within a period of thirty days from the date of receipt of a copy of this order - petition disposed off. - W.P.No.30233 of 2017 and W.P.M.P.Nos.32925 and 32926 of 2017 - - - Dated:- 23-11-2017 - Mr. T.S. Sivagnanam, J. For Petitioner : Mr.Hari Radhakrishnan For Respondents : Mr.G.M.Syed Nurullah Sheriff Special Government Pleader ORDER Heard Mr.Hari Radhakrishnan, learned counsel appearing for the petitioner and Mr.G.M.Syed Nurullah Sheriff, learned Special Government Pleader app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gnment covered under Bill of Entry No.3450978 but also in respect of earlier import in Bill of Entry No.2311679 dated 04.07.2017 and proceeded to invoke his powers under Section 111(m) of the Customs Act. The respondent has re-assessed both the Bill of Entries and levied IGST @ 5%, confirmed the payment of differential duty and ordered confiscation of goods giving option to the petitioner to redeem the goods covered in Bill of Entry No.3450978 dated 03.10.2017 on payment of redemption fine of ₹ 60,00,000/-. However, the respondent refrained from imposing any redemption fine on the goods imported vide Bill of Entry No.2311679 dated 04.07.2017. 3. Prima facie this Court is of the view that the respondent could not invoke Section 111( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... directed to pay the differential duty of ₹ 31,70,083/- in respect of the Bill of Entry No.2311679 dated 04.07.2017 as well as the duty quantified on the live consignment covered in Bill of Entry No.3450978 dated 03.10.2017 by calculating the IGST @ 5%. On remittance of the differential duties, the respondent shall provisionally release the cargo within a period of seven days from the date of remittance for both Bills of Entry. 3. In respect of the redemption fine as well as the penalty imposed under Section 112(a) of the Customs Act for the live consignment as demanded in the impugned order, the petitioner shall furnish a bond for the said amount and keep the bond alive till the disposal of the appeal by the Appellate Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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