TMI Blog2021 (10) TMI 599X X X X Extracts X X X X X X X X Extracts X X X X ..... iew. However, from the circumstances now brought to our notice, firstly, the Department is independent and none has restricted the authority or stifled the functional duty of the Revenue to act in determining the duty/additional duty payable by the respondent against the subject import in accordance with law. It is made clear that the Revenue is independent in its authority and given liberty to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt to refund the amount deposited during the investigation by the respondent. For the reasons stated in the judgment under review, we were constrained to dismiss the appeal filed by the Revenue. 2.1 The Revenue has come up by this Review Petition, and for appreciating the grounds and the errors of law pointed out by the Revenue, the following portions from the review petition are excerpted: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y before the final decision is taken after adjudication. ... ... GROUNDS A. In spite of the directions of the CESTAT contained under final order dated 02.08.2017 the fact remains that the respondent is still liable to pay the additional duty that may be ultimately arrived at after adjudication by the Commissioner of Customs, as earlier directed by CEGAT vide final order dated 01.03.1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent herein against subject import. The adjudication of the Tribunal and this Court eventually overlook the problem from the perspective of the respondent, which is duty-bound under the Customs Act to collect the duty from the respondent. While ordering a refund, the duty/additional duty payable by the respondent to the Revenue is not taken care of. Since substantial revenue is involved, appro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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