TMI Blog2021 (1) TMI 456X X X X Extracts X X X X X X X X Extracts X X X X ..... re the Commissioner of Customs (Appeals) - HELD THAT:- It is directed that the goods imported by the petitioner vide bill of entry No.6874524 dated 13.02.2020 be released for home consumption on payment of 25% of the basic customs duty and on furnishing bank guarantee of a nationalized bank for the remaining amount before respondent No.3 as per assessment made. On complying with the aforesaid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Nehru Custom House, Nhava Sheva whereby petitioner claimed benefit of notification No.50/2017 - Customs dated 30.06.2017 as amended. 3. Respondents examined the imported goods to the extent of 10% and found that pre-assembled and dis-assembled battery packs and electric compressions were missing from the consignment. This was explained to by the petitioner by stating that those being hazardous ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 20.11.2020 levying basic customs duty @ 50% thus denying the concessional rate sought for by the petitioner in terms of the notification No.50/2017 on the ground that the consignments were incomplete in terms of the bill of lading. It is contended that once order of assessment has been passed, the same being an appealable one, petitioner can avail his remedy by filing appeal before the Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X
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