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Issues: Valuation dispute in import of machines; Demand of duty and interest; Appeal against orders before Commissioner (Appeals) and Tribunal.
The judgment involves a case where the appellants imported machines, leading to a dispute over the valuation. The revenue sought to include the value of designs and drawings in the machine's value, which the appellants contested. The Assistant Commissioner of Customs confirmed a duty demand of Rs. 10,30,612.55 against the appellants, to be recovered from their security deposit. The balance was to be refunded. The Commissioner (Appeals) upheld this order, prompting the appellants to appeal before the Tribunal, which was pending. Another order was issued by the Deputy Commissioner, stating that besides the duty amount, the appellants were liable to pay interest. The interest amount was quantified at Rs. 8,50,890/-. The appellants challenged this before the Commissioner (Appeals), arguing that no interest was due as the amount was already with Customs. The Commissioner (Appeals) deemed the appeal non-maintainable, citing that the matter was under Tribunal appeal and that the demand for interest was illegal. However, the appellate authority erred in rejecting the appeal based on the quantification letter, instead of the Deputy Commissioner's order. The Tribunal found the Commissioner (Appeals)'s order unsustainable, setting it aside and remanding the matter for appropriate orders on the interest dispute as per the Deputy Commissioner's order. The appeal was allowed by way of remand, and the stay petition was disposed of.
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