9911796707
TMI Blog2014 (12) TMI 689X X X X Extracts X X X X X X X X Extracts X X X X ..... It is clarified that it would be open for the Department to impose suitable conditions as may be permissible under the law, if the petitioner requests for provisional release. - Petition disposed of. - Special Civil Application No. 7228 of 2013 - - - Dated:- 9-5-2013 - Akil Kureshi and Sonia Gokani, JJ. Shri S. Ganesh, Senior Counsel with U.A. Rana, A.S. Vakil, Advocates, for the Petitioner. Shri Hriday Buch and R.J. Oza, Advocates, for the Respondent. ORDER The petitioner is a cement company. For the purpose of its cement manufacturing plant, the petitioner regularly imports coal. The dispute between the petitioner and the Department is whether such coal should be classified as steam coal or bituminous coal. The peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at Mundra Port, Gujarat and further consignments thereafter, on the ground that the Petitioner has not paid the duty on the past imported consignment of coal as per the demand of the department/Respondents and without requiring change of classification and also to direct the Respondents to clear the goods on the basis of provisional assessment. 3. Learned counsel clarified that the rest of the prayers are not pressed without prejudice to rights and contentions of the petitioner. We grant petitioner such liberty. 4. The petitioner s grievance is two-fold. First arises out of an allegation that the Department insists that the petitioner files necessary declaration classifying the imported coal as bituminous coal. The case of the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d, they submitted that this is not a recovery notice but a mere request for payment of the duty on the basis of calculation adopted by the Department. They drew our attention to the affidavit-in-reply dated May 8, 2013 filed on behalf of respondent Nos. 3 to 5, in which it is stated as under : 4.6.1 I say that under Section 28(2) of the Act also, the Customs officer can advise the petitioner to pay the short-levy which if paid with interest, can potentially save the petitioner from fine and penalty, even the SCN. Also short-levy is payable with interest. Thus, making payment of short-levy on the past clearances is in their own interest as that can not only save them from fine and penalty, and even a SCN but will also contribute towards ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
