2012 (4) TMI 582 - HC - Customs

Summary

Issues involved:
The issues involved in the judgment are related to the assessment of duty on imported goods, imposition of penalty and redemption fine, filing of appeals before different authorities, detention of goods by Customs Authorities, rejection of application for early hearing of appeals, and the direction for disposal of the appeal within a specified time frame.

Assessment of Duty and Imposition of Penalty:
The petitioner imported "Old & Used Worn Clothing Completely Fumigated" and the value was enhanced by the Assessing Officer from US $ 0.45 to US $ 0.60 per kg. Duty was charged on the excess amount, along with the imposition of redemption fine and penalty. The petitioner claims to have paid the duty as assessed and is willing to pay the redemption fine and penalty.

Filing of Appeals and Detention of Goods:
The department filed an appeal against the Assessment Order before the Commissioner of Customs (Appeals), which was rejected as time-barred. Subsequently, an appeal was filed before the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) in 2010. The petitioner's goods are still detained by Customs Authorities despite the duty being paid and willingness to pay the penalty and redemption fine.

Rejection of Application for Early Hearing:
The petitioner filed Miscellaneous Application before CESTAT for early hearing of the appeals, which was dismissed by CESTAT stating that there is no stay of the impugned order, and therefore, no ground for early hearing. CESTAT emphasized that the Department is bound by the orders of the Assessing Officer and the Appellate Commissioner in the absence of a stay.

Direction for Disposal of Appeal:
After hearing the parties, the writ application was disposed of by directing CESTAT to dispose of the appeal positively within 30 days from the date of communication of the order. This direction was given considering that the goods imported by the petitioner in 2008 are still detained by Customs Authorities.

Conclusion:
The judgment addresses the issues of duty assessment, imposition of penalty, filing of appeals, detention of goods, rejection of early hearing application, and provides a specific direction for the disposal of the appeal within a defined timeframe to resolve the ongoing dispute regarding the imported goods.