TMI Blog2000 (5) TMI 54X X X X Extracts X X X X X X X X Extracts X X X X ..... Scheme, 1998 (in short the "Scheme"). 2.According to the Petitioner it is entitled to benefits under the Scheme while the Respondents' stand is that the Scheme is only applicable to cases where a person has a liability in relation to customs duty under the Customs Act, 1962 (in short the "Act") which is due and payable. 3.Petitioner's case revolves round a communication received from the Gove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ence of giving effect to an appellate order but remaining unpaid on the date of declaration; (ii) in relation to indirect tax enactment - (a) the amount of duties (including drawback of duty, credit of duty or any amount representing duty), cesses, interest, fine or penalty determined as due or payable under that enactment as on the 31st day of March, 1998 but remaining unpaid as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntarily or under protest, any amount of duties, cesses, interest, fine or penalty specified in this sub-clause, on or before the date of making a declaration by him under Section 80 which includes any deposit made by him pending any appeal or in pursuance of a Court order in relation to such duties, cesses, interest, fine or penalty, such payment shall not be deemed to be the amount unpaid for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and 129 of Hand Book of Procedure 92-97 under intimation to this office." It was merely in the nature of an advice to pay custom duty along with interest and to surrender the licence. It is to be noted that even a copy of this communication was not sent to the Customs Authorities as is evident from the document itself. It cannot be said that action was initiated by the Customs Authorities and/or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the word "due" has various meanings and has to be contextually considered. No liability or demand can be said to have been fastened on the basis of Annexure-C. That being the position the Authorities have rightly held that the Scheme is not applicable to the case of the Petitioner. 6.In view of the aforesaid conclusion, if any amount has been deposited pursuant to Annexure-C the same has t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
