TMI Blog2021 (10) TMI 943X X X X Extracts X X X X X X X X Extracts X X X X ..... s can also be referred to the Chief Commissioner of Customs, being the overall head so that any one representing the Customs Authority will be subordinate to him - Let this matter appear on next Friday (5-3-2021) when the department shall inform this Court about the competent authority to whom the matter can be relegated for the purpose of computation of Customs duty in terms of provisions of Section 150(2)(c) of the said Act. Petition disposed off. - W.P.A. No. 18300 of 2016 with CAN No. 1 of 2020 (CAN No. 4280 of 2020) & CAN No. 2 of 2020 (CAN No. 4281 of 2020) - - - Dated:- 26-2-2021 - Arindam Mukherjee, J. Shri Shyamal Sharkar, Pritha Basu and Nagendar Kumar Ram, for the Appellant. Shri Bhaskar Prosad Banerjee, for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ered with the applicants/writ petitioners and, as such, there is no question of any payment and/or adjustment on such head. The next payment in order of priority is provided under Section 150(2)(c) is payment of duty, if any, on the goods sold. 4. In this context, the applicants/writ petitioners have referred to a judgment rendered in Union of India Ors. v. Associated Container Terminal Limited reported in (2020) 3 SCC 756 : 2020 (371) E.L.T. 817 (S.C.). Relying upon paragraphs 17 and 18 of the said judgment, it is submitted on behalf of the applicants/writ petitioners that the Customs duty is required to be calculated on the sale price and not on the duty as is payable on the date of deemed expiration of permitted period of warehouse. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted (supra) can be made known to this Court so that the matter can be referred to him. 8. On behalf of the respondents, it is submitted that the Deputy Commissioner of Customs, Special Disposal Cell, is the competent authority. 9. On behalf of the applicants/writ petitioners, it is submitted that the department should crosscheck whether the concerned Deputy Commissioner of Customs, Special Disposal Cell, will be a judge of his own cause if the issue is relegated to him and revert back. 10. The matter according to the applicants/writ petitioners can also be referred to the Chief Commissioner of Customs, being the overall head so that any one representing the Customs Authority will be subordinate to him. 11. Let this matter appear ..... X X X X Extracts X X X X X X X X Extracts X X X X
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