9911796707
TMI Blog2025 (3) TMI 1357X X X X Extracts X X X X X X X X Extracts X X X X ..... ,473/- after adjusting amount of SAD (already refunded) and redemption fine & penalty, as imposed. Being aggrieved, the Revenue filed their appeal before the Commissioner (Appeals),WB, Kolkata, who passed the impugned Order-in-Appeal dated 14.08.2017, thereby setting-aside the Refund Order dated 13.05.2017 and remanded the matter upon the finding that "the issue of refund on finalization of provisional assessment and policy violation may be dealt with simultaneously keeping in view the outcome of departmental appeal filed before the Hon'ble CESTAT against Order-in-Original No. 39/CUS/CC(P)/WB/2016 dated 27.02.2017 passed by CC(P), WB". Being aggrieved with this OIA, the appellant has filed the present Appeal before the Tribunal." 2. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led an appeal before the Tribunal, seeking to enhance the Redemption Fine and Penalty imposed. The appellants filed their Cross-objection, questioning the very RF and Penalty imposed. This Tribunal vide Final Order No. 78114-78148/2017 dated 28.11.2017, set-aside the redemption fine and penalty imposed vide Adjudication Order dated 27.02.2017. Being aggrieved, the Revenue filed their Appeal before the Kolkata High Court, which dismissed the same on the ground that the issue pertained to Valuation and hence the Appeal lies before the Supreme Court. Thereafter, the Revenue filed their appeal before the Supreme Court. On 12.12.2024, the Hon'ble Supreme Court has dismissed the Appeal filed by the Revenue both on the ground of delayed filin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents, which is reproduced below: Sl. No. Date Event 1. 27.08.2012 to 05.08.2013 Appellant imported 1804768 kgs. of processed Betel Nuts from Bangladesh under 21 B/Es through Petrapole Land Customs Station. 2. ---- All 21 B/Es were assessed provisionally and were allowed to be cleared for home consumption against Bank Guarantee valuing Rs.18,55,215/- in total and on payment of excess Import Duty amounting to Rs.2,59,64,716/-. 3. ---- SCN u/s 124 of CA'62 issued against said 21 B/Es alleging violation of DGFT Notification No. 10 (RE-2012)/2011-2014 dated 14.08.2012 and proposing confiscation of goods so imported u/s 111(d) of CA'62 and imposition of penalty u/s 112 of CA'62. 4. 29.01.2017 Vide Final Assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Adjudication Order dated 29.02.2017. 9. 28.11.2017 This Ld. Tribunal vide Final Order No. 78114-78148/2017 has been pleased to set-aside the redemption fine and penalty imposed vide Adjudication Order dated 27.02.2017 supra, amongst others. 10. 22.03.2018 This Ld. Tribunal, on application of Revenue, vide Order No. MO/75433-75434/2018 was pleased to delete the word "Tariff" from the Final Order dated 28.11.2017 supra. 11. ---- Revenue preferred appeal being CUSTA No. 15 of 2018 before the Hon'ble High Court, Calcutta against Final Order dated 28.11.2017 supra of this Ld. Tribunal. 12. 17.04.2019 The Hon'ble High Court, Calcutta was pleased to held that in the said appeal, amongst others, of the Revenue, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... basis. * Proceeding were initiated towards confiscation and penalty * Provisional Assessment was completed vide Order dated 29.01.2017, wherein the value adopted by the appellant was held as correct. * No further appeal was filed by the Revenue against this Finalization Order * The proceedings initiated towards confiscation and penalty resulted in Order dated 27.02.2017 wherein Rs.73,52,884 was imposed as Redemption Fine in lieu of confiscation and penalty of Rs.7,35,288 was imposed. Being aggrieved by low RF and penalty, the Revenue filed its appeal before the Tribunal. * Seeking to quash the already RF and penalty the appellants filed their cross-objection. * The Tribunal vide Final Order No. Final Order No. 78114-78148/2017 d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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