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TMI Blog2018 (1) TMI 1457X X X X Extracts X X X X X X X X Extracts X X X X ..... inafter referred to as applicant) against the order No. CC(A)Cus/ICD-752/2014, dated 15-12-2014, passed by Commissioner (Appeals) New Delhi. 2. Brief facts of the case are that the applicant had imported aircraft on temporary basis for 13 days after obtaining permission from DGCA. However, on the request of the applicant the said permission was further extended upto 60 days from the date of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions of Customs Act, 1962. Being aggrieved with the order of Commissioner of Customs, Kolkata, applicant has filed an appeal before the CESTAT against the denial of the benefit of Notification No. 12/2012, (Sl. No. 450), and for imposition of fine and penalty which is still pending before the CESTAT. In the meantime after re export of aircraft, the applicant claimed duty drawback from ICD, TKD. Bu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 3. Personal hearing in this case was fixed on 20-11-2017 and the same was attended by Sh. Dinesh Kumar Agarwal, consultant, on behalf of the applicant and reiterated the grounds of revision application already pleaded in their revision application. 4. On examination of the revision application, the Commissioner (Appeals)'s order and pertinent legal provisions, it is observed by the G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applicant by citing a reason that duty has been paid in this case on provisional basis and Commissioner (Appeals) has given an additional reason that importability of the aircraft is yet to be settled. Both these reasons are manifestly unfounded and misplaced as the issue regarding levy of duty has already been finalized by the Commissioner of Customs, Kolkata, vide his above referred order and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an take its own time. No basis for Commissioner (Appeals)'s above observation regarding importability is also noticed in this case as it is an accepted fact that the aircraft has been imported in India and on the basis of this fact alone not only the Commissioner of Customs has demanded customs duty but it has been paid by the applicant also. Thus the importability of the aircraft is already settl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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