9911796707
TMI Blog2006 (8) TMI 505X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent. [Order per : K.K. Agarwal, Member (T)]. The appellant is a 100% jewellery EOU. During the course of transporting an export parcel from their factory to Diamond Plaza Custom Complex the car was intercepted and was looted by armed robbers for which a police compliant was lodged. In the vehicle the parcel was being escorted by a customs officer also. Subsequently goods worth Rs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould immediately pay the amount shown in the demand notice along with interest till the payment of duty and Education Cess. The appellants again requested the Assistant Commissioner vide their letter dated 15-2-2006 that they may be heard before the demand is confirmed under Sec. 72 of the Customs Act, 1962. The Assistant Commissioner did not consider the appellant s submission and passed a detent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ground that the demand notice cannot be considered as show cause notice and the appellants have to straightaway comply with the demand order. It was submitted that under Sec. 72, a demand can be issued only if the proper officer is satisfied that the warehoused goods have not been properly accounted for. It is, therefore, necessary that the goods should be properly accounted for and in such a situ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods have not been properly accounted for, an opportunity is required to be given to the appellant when the alleged non-accounting is being contested by him. Since the detention is outcome of the demand notice issued under Sec. 72 and is also issued under Sec. 72 itself, we set aside the same and remand the case back to the Assistant Commissioner to afford an opportunity of hearing to the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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