TMI Blog2018 (8) TMI 1609X X X X Extracts X X X X X X X X Extracts X X X X ..... er Section 124 of the Act. The authority could not as is sought to be canvassed, be read in a wide manner as is proposed. The Adjudicating Officer, who issues a show cause notice is in-charge of the goods – seized or otherwise pending clearance. He has the opportunity to tentatively assess the value and also indicate the duty payable - Nevertheless, it broadly outlines the amount meant to be short levy or non levy and the same would have to be spelt out in the notice under Section 124. If that primary obligation, which lies with the State Official is not discharged, it cannot be contended at a later stage that the importer was under an obligation to pay the relevant duty - which was never assessed in the first instance. Appeal dismiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this obligation was implicit in section 125. The Revenue relied upon the judgment of the Supreme Court in Commissioner of Customs v. Jagdish Cancer and Research Centre reported in 2001 (132) E.L.T. 257 (S.C.), especially the observations that an order confiscating the goods would provide an option to pay the redemption fee and in the event he exercises it, the Assessee/Importer has to pay duty and charges [in accordance with Section 125(2)]. The Tribunal relied upon a previous judgment of the Supreme Court in Mohan Meakins Ltd. v. Commissioner - 2000 (115) E.LT 3 (S.C.), which stated that the Adjudicating Officer is under a duty to firstly assess the market value of the goods and then levy the duty and charges apart from the redempt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase. The admitted fact in Jagdish Cancer Research Centre s case is that assessee was asked by show cause notice to pay customs duty of ₹ 64,93,598/-. But in the present case, no such notice was issued to the respondent. Therefore, Revenue s grievance that duty shall be payable cannot be answered affirmatively. 11. It may be stated that if the appeal of Revenue is canvassed to be a case of realization of duty as well as confiscation with option given for payment of redemption fine in lieu of fine, the learned Commissioner who had issued show cause notice on 28.11.2007 should have taken benefit of decision of Apex Court in the case of Jagdish Cancer Research Centre decided on 02.08.2001 decision in the case of Metal Forgings de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ause notice is in-charge of the goods seized or otherwise pending clearance. He has the opportunity to tentatively assess the value and also indicate the duty payable. In the event of final adjudication, it is possible that the valuation amount may vary, depending upon which, the exact amount of duty may fluctuate. Nevertheless, it broadly outlines the amount meant to be short levy or non levy and the same would have to be spelt out in the notice under Section 124. If that primary obligation, which lies with the State Official is not discharged, it cannot be contended at a later stage that the importer was under an obligation to pay the relevant duty - which was never assessed in the first instance. 5. In these circumstances, the quest ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
