9911796707
TMI Blog2009 (6) TMI 557X X X X Extracts X X X X X X X X Extracts X X X X ..... Deputy Commissioner of Customs. Held that- the final assessment in the matter was to be completed, the question of resorting to recovery of the alleged dues cannot arise and in that regard the appellants are justified in contending that merely on the basis of order dated 5-8-05 passed by the Commissioner (Appeals), the Department could not have taken steps to recover the dues.The impugned order is hereby set aside along with consequential relief. The appeal accordingly stands disposed of. - C/109/2009 - A/167/2009-WZB/C-II/CSTB - Dated:- 24-6-2009 - Justice R.M.S. Khandeparkar, President and Shri A.K. Srivastava, Member (T) Shri T. Viswanathan, Advocate, for the Appellant. Shri H.B. Negi, DR, for the Respondent. [Order per: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ended to the appellants while passing the order of finalization of the project import. The appeal was contested by the appellants. However, the Commissioner (Appeals) order dated 5-8-05 held that the goods were liable to CVD and accordingly, the Department's appeal was allowed. The appellants have sought to challenge the order by way of appeal before the Tribunal which is still pending for disposal. Meanwhile, the department issued Less Charge Notice under Sec. 28 of the Customs Act on 26-6-2007 to the appellants. The same was sought to be contested on the ground that no step in terms of Sec. 28 of the Customs Act has been taken by the Department in the matter of recovery of less charge duty. The lower authority after hearing the parties vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... set aside the final assessment order, that itself will not be sufficient to contend that in the absence of further adjudication by the Commissioner (Appeals), the Department is prohibited in taking appropriate action by issuing notice under Sec. 28 of the Customs Act. 5. The records, undoubtedly, disclose that the Bill of Entry dated 19-2-03 was finally assessed on 25-2-04. However, the same was subjected to the appeal filed by the Department. The Commissioner (Appeals) has set aside the order of the final assessment. The order passed by the Commissioner (Appeals) in that regard clearly read thus:- "Hence, the assessment order of the lower authority is set aside, and the Department's appeal is allowed." It is pertinent to note that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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