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TMI Blog2010 (3) TMI 532X X X X Extracts X X X X X X X X Extracts X X X X ..... als. In the circumstances, he approached this Court by filing a Writ Petition on the ground that his requests to release the car has not been considered by the revenue. Held that - custom duty could not be collected due to sale of vehicle and Tribunal order directing payment without reference of duty, sustainable. Order of Commissioner(Appeals) attained finality and not open for revenue to dispute its validity. - 29 of 2005 - - - Dated:- 11-3-2010 - K.L. Manjunath and B.V. Nagarathna, JJ. S/Shri Y. Hari Prasad, Counsel with N.R. Bhaskar, for the Appellant. Shri Kiran S. Javali, Advocate, for the Respondent. [Judgment per : K.L. Manjunath, J.]. - The revenue has come up in this appeal being aggrieved by the order of the Custo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 004 directed the revenue to consider the representation of the petitioner within a period of three months from the date of receipt of the order. On the ground that his grievance has not been considered, the assessee filed an appeal before the Tribunal stating that the case of the assessee has not been considered. The Tribunal considering the various decision of the court held that the assessee is entitled for refund of the value as valued in the Mahazar at the time of seizure along with the interest at 12% p.a. As the Department is not in a position to deliver the vehicle and on the ground that the vehicle sold illegally without bringing it to the notice of the appellate commissioner when the appeal was pending." This order is challenged in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellate Commissioner before whom the appeal was pending, has sold his car and as a result of which the order of the Commissioner (Appeals) cannot be given effect to by the revenue. In the circumstances, he approached this court in a Writ Petition. He further submits that this Court has rightly granted an order in favour of the assessee directing the respondent to consider the grievance of the assessee. In the background, the car being sold during the pendency of the appeal. He further submits that if the revenue had no grievance in regard to the disposal of the Writ Petition by this Court, it was for the revenue to take up the matter in appeal. Without taking the matter in appeal, it is not open for the revenue to contend that the order pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o sell the vehicle during the pendency of the appeal. Therefore, it is clear that even though the assessee was willing to pay the duty and penalty as ordered by the Commissioner, on account of sale of the car by the revenue, the revenue is not to a position to receive payment and deliver the car. In the circumstances, we are of the opinion the tribunal was justified in directing the appellant to pay the Mahazar value of the car along with interest at 12% p.a. considering the interest payable to a customer by the bank on the fixed deposits and it is to be observed by this Court 12% ordered by the Tribunal is not considering the lending rate of interest but it is on the interest payable during relevant assessment year on the investment to pay ..... X X X X Extracts X X X X X X X X Extracts X X X X
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