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Issues involved:
The issues involved in this case include the rejection of the application for amendment of the Bill of Entry under Section 149 of the Customs Act, 1962, imposition of differential duty, interest, penalty, confiscation of goods, redemption fine, direction for predeposit by the Commissioner (Appeals), and rejection of the appeal for non-compliance of stay order. Application for Amendment of Bill of Entry: The appellant, a 100% EOU engaged in manufacturing, filed a Bill of Entry for clearance of machinery and later sought an amendment under Section 149 of the Customs Act, 1962. The adjudicating authority initially rejected the amendment claim. The matter was remanded by the Commissioner (Appeals) for reexamination based on documents at the time of clearance. Subsequently, the Assistant Commissioner rejected the application, demanded differential duty, imposed penalties, and confiscated goods. The appellant appealed, and the Commissioner (Appeals) directed a predeposit for hearing under Section 129E. The appeal was rejected for non-compliance of the stay order. Tribunal's Decision: The Tribunal found that the Commissioner (Appeals) had directed the adjudicating authority to consider the amendment application under Section 149 previously. Notably, the original authority demanded duty without a show cause notice during de novo proceedings. The Tribunal held that the predeposit direction by the Commissioner (Appeals) was unsustainable. The impugned order was set aside, and the Commissioner (Appeals) was directed to decide the appeal on merits without insisting on any predeposit. The appeal was allowed by way of remand for further consideration without the need for predeposit. The stay application was disposed of accordingly.
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