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TMI Blog2014 (3) TMI 459X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the pendency of the appeal subject to which balance amount of duty and penalties imposed upon all the applicants shall stand waived and its recovery stayed during pendency of the appeal - Stay granted. - Appeal No. 2119-2121 of 2012-Cus (DB) - ORDER NO . IO/369-371 /2013-Cus(BR) - Dated:- 12-10-2013 - Ms. Archana Wadhwa and Mr. Manmohan Singh, JJ. For the Appellant : Shri Piyush Kuamr with Ms. Reena Rawat, Advocates For the Respondent : Shri Devender Singh , AR ORDER Per Archana Wadhwa (for the Bench): Vide its impugned order Commissioner has confirmed total duty of Rs.70,51,612/- against importer M/s. R V Solution Pvt. Ltd. and has imposed penalty of Rs. One crore under Section 112 read with section 114 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... termined under Section 14 of the Customs Act, 1962. However, learned advocate makes it clear that special additional customs duty paid by the importer at the time of import of mobile phones was subsequently refunded to the importer when the goods are sold in the market on payment of VAT. He clarifies that whatever NCCD stand paid by the importer at the time of assessment of the goods, the same already stand refunded to him. As such, he clarifies that differential NCCD confirmed by the Commissioner in his impugned order is also required to be refunded to him thus making the entire situation revenue neutral in respect of NCCD. 4. Learned advocate further submits that education cess and higher education cess confirmed by the Commissioner wou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ver special customs duty (SAD) was required to be paid on the import of the goods, was refundable to the assessee at the time of sale of the mobile phones upon payment of VAT. In fact, we find that confirmation of SAD relates to previous 27 consignments, which were cleared by the Customs authorities and were subsequently sold by the assessee in the open market and the SAD paid by the importerat the time of clearance of those 27 consignments stand refunded to the said assessee. As such, We prima facie agree with the learned Advocate that even if higher SAD would have been paid by them at the time of import of earlier 27 consignments, the same would have been refunded to the importer. Revenue has not initiated proceedings against the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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