TMI Blog2021 (4) TMI 432X X X X Extracts X X X X X X X X Extracts X X X X ..... order of the CESTAT is confirmed by this Court by dismissing Tax Appeal and therefore, the order of the Tribunal has achieved finality as no appeal is filed by the department against such order before the Supreme Court. It is also pertinent to note that the appeal against the order of the Tribunal as well as this Court would not lie before the Supreme Court in view of the monetary limits of ₹ 2 crores prescribed for filing of such appeal before the Supreme Court by the department and admittedly, the amount involved with regard to fine and penalty is less than the monetary limits prescribed for preferring the appeal before the Supreme Court. The respondents are hereby directed to make assessment of Bill of Entry within a period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of the goods under the Custom Tariff Heading No. 26169010 with duty liability @ 2.5% ad valorem as basic custom duty and Nil rate of additional custom duty. 4. The goods imported by the petitioners were seized by the Custom Authority on 29.01.2014 on the ground that the goods were not exempt from additional custom duty but such additional custom duty at 2.5% was chargeable because the goods were Natural Gold and not Gold Ore Concentrates. 5. The show-cause notice dated 23.07.2014 was issued by the Additional Director General of DRI proposing to confiscate the goods imported by the petitioners and also to recover differential custom duty on the said consignment as well as 14 consignments imported by the petitioners in past which w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 020 was dismissed by order dated 01.10.2020 and Tax Appeal No. 277 of 2020 was dismissed by order dated 12.10.2020. 9. The petitioners after dismissal of the Tax Appeals filed by the Department requested the respondent-authority for assessment of Bill of Entry filed for 16,050 grms of goods imported in January 2014 and to allow the clearance of such goods on payment of custom duties as well as redemption fine and penalty reduced by the CESTAT and upheld by this Court. 10. The petitioners also filed an application on 04.12.2020 requesting respondent No.3 to release the goods at the earliest. Another application was submitted by the petitioners on 26.12.2020. 11. Respondent No.3 vide letter dated 31.01.2021 requested the Air Cargo Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iment in allowing the clearance of such goods for home consumption on payment of the liabilities like duty, fine and penalty leviable on such goods as per the order of CESTAT and confirmed by this Court. 16. It was further submitted that whether any appeal or petition is filed by the Revenue against the dismissal of the tax appeal by this Court or not is not disclosed by the respondents and even if such appeal is filed before the Supreme Court there is no stay against the order and judgement of CESTAT as well as this Court. It was therefore, submitted that the respondent-authorities are required to implement the orders by making assessment of the Bill of Entry and allow the petitioners to clear the goods for home consumption on the payme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g Tax Appeal No. 276 of 2020 and Tax Appeal No. 277 of 2020 and therefore, the order of the Tribunal has achieved finality as no appeal is filed by the department against such order before the Supreme Court. 19. It is also pertinent to note that the appeal against the order of the Tribunal as well as this Court would not lie before the Supreme Court in view of the monetary limits of ₹ 2 crores prescribed for filing of such appeal before the Supreme Court by the department and admittedly, the amount involved with regard to fine and penalty is less than the monetary limits prescribed for preferring the appeal before the Supreme Court. In such circumstances, orders passed by the CESTAT as confirmed by this Court has achieved finality. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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