9911796707
TMI Blog2014 (10) TMI 689X X X X Extracts X X X X X X X X Extracts X X X X ..... osited by them in pursuance to Hon'ble Bombay High Court. SIIB working on intelligence that certain goods were illegally imported through Chennai port under DEEC licence to local market in Mumbai. Accordingly, 30 MT belonging to appellant and lying at Shreenath Warehouse were seized. The appellant challenged the seizure of the goods by filing a writ petition before the Hon'ble Bombay High Court. The Hon'ble High Court in writ petition No. 1373/2001, dated 21-6-2001 directed the zdepartment to issue show cause notice to the appellant on pre-deposit of Rs. 12 lakhs. Accordingly show cause notice was issued against the appellant and Commissioner (Import) vide Order No. 8/2003/CAC/CC-l/AH, dated 27-1-2003 adjudicated the case. He ordered the co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e showing this amount as receivable in their balance sheet. They have also produced a Chartered Accountant certificate dated 24-11-2006 which also supports their claim that a sum of Rs. 12 lakhs is being reflected in the accounts of appellant as customs department - duty deposit and accounts shows that said amount is receivable from the customs department till the date of the certificate. Ld. Advocate made a statement on instruction from the client that as on today i.e. 28-8-2013 also the position is unchanged. 5. The ld. AR reiterates the finding of the lower authority and also contended that as per the Hon'ble Supreme Court decision in the case of UOI v. Jain Spinners Ltd. - 1992 (61) E.L.T. 321 (S.C.) held that the doctrine of unju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion from the appellant also made a statement that at present position is unchanged. Further the department has not challenged the veracity of the Chartered Accountant certificate and the balance sheet produced by the appellant. The Tribunal in the case of Pride Foramer (supra) while relying on the Hon'ble Supreme Court in Jain Spinners Ltd. held as under : "12. In the light of the Balance Sheets, Chartered Accountants' certificates and the statement made by the learned Advocate Shri D.B. Shroff that no reimbursement of Rs. 10 crores from M/s. ONGC has been received, we are of the view that the appellants have succeeded before us in establishing that the burden of the impugned amount has not been passed on by the appellants. We also fi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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