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TMI Blog2006 (6) TMI 274X X X X Extracts X X X X X X X X Extracts X X X X ..... he department. Their request for provisionally release of the consignment at the declared value was not accepted. They waived a show cause notice and an order dated 16-6-03 was passed holding that the value of the said goods imported under the two B/Es are loaded to USD. 4200/- PMT (FOB) and they be assessed accordingly. 1.2 Commissioner (Appeal) vide order dated 31-7-03 accepted the appellants plea that the value declared by them cannot be rejected and are liable to be accepted and set aside the order dated 16-6-03 1.3 Vide letter dated 12-9-03 a request to release the said goods was made as the appellant was incurring demurrage charges. They also vide letter, dated 24-11-03 requested for not charging demurrage warehousing and other ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 2002 and 30th September, 2002 on payment of customs duty. Such payment shall be subject to any application that, may be made by the petitioner for remission of customs duty and the order passed thereon by the Customs Department. The payment of demurrage charges to the Central Warehousing Corporation shall also have to be made. (b) The Customs Department is directed to issue detention certificate for the period from 19th July, 2002 to 22nd October, 2002. (c) The petitioners shall be at liberty to pursue ordinary remedy for damages, if any, of the deteriorated goods. (d) It will also be open to the petitioners to apply to the Central Warehousing Corporation/Respondent No. 2 for remission of demurrage and if the entire demu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 23 does not arise. The issue involved in the case is covered by the judgement of the Hon ble Delhi High Court in case of M/s. Sialkot Industrial Corporation reported in 1979 (4) E.L.T. (J 329) Del. wherein it has been held that Section 23 of the Act comes into play only after the duty has been paid and an order for clearance of the goods for home consumption has been passed, but before the goods are actually cleared. It is seen from the facts of the present case that neither the duty has been paid by the appellants nor any order for clearance for home consumption has been made nor the goods have been lost or destroyed before actual clearance in as mush as the appellants have expressed desire to clear the goods. Further the instant ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amages/deterioration effected were to be redetermined under Section 22(2) before the final assessment order was passed in compilation to Commissioner (Appeals) Order, which was in continuation of the valuation being arrived in this case. 2.5 Since the benefits of section 22(2) up to the reassessment under section 17(4)/Valuation was not been given effect, it has to be granted. The matter needs to be remanded for redetermination by the proper offer. 3.1 In view of the findings arrived, we would set aside the order remits the matter to the Dy. Commissioner of Customs redetermine the issue under the Section 22(2) of the Customs Act 1962, appeal hearing the appellants. 3.2 Since we are remanding the matter back for de novo consideration ..... X X X X Extracts X X X X X X X X Extracts X X X X
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