9911796707
TMI Blog2015 (11) TMI 815X X X X Extracts X X X X X X X X Extracts X X X X ..... heavy slack wax, residue wax and slack wax by the appellants M/s. Sri Abhishek India vide Bills of Entry No. 4895489 dated 12.10.2011, 4966978 dated 19.10.2011, 5345063 dated 30.11.2011 and vide Bill of Entry No. 4895987 dated 12.10.2011 imported by M/s. Abhishek India. DRI seized the goods on the reasonable belief that the goods were highly undervalued. Subsequently, as per the Orders of the Hon'ble High Court of Madras dated 4.11.2011 in W.P. No. 12083/2011, 15.11.2011 in W.P. No. 12387 &12388/2011 and dated 22.2.2012 in W.P. No. 1511/2012, the goods were released on deposit of 30% of differential duty and bond for the balance amount. Subsequently, DRI completed the investigation and issued show-cause notice dated 6.3.2013 proposing to co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation and the percentage of oil content. He further submits that without finalization of the bills of entries, the adjudicating authority has passed the present order and enhanced the value on the past consignments which pertains to the year 2008 - 09. Once the bills of entries were provisional without finalizing the Bills of Entries, demand cannot be raised for any differential duty and demanding duty is not sustainable. He also submits that these 22 bills of entries were not yet finalized and still pending. He submitted copies of the bills of entries and High Court's orders. He relies on the following case laws:- (a) Collector of Customs Vs. Kussum Marodia 1995 (77) ELT 808 (Cal.) (b) Commissioner of Customs Vs. Mahesh Indi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tuticorin, wherein he has confirmed all the 21 bills of entries were provisionally assessed on executed of bond as samples have been sent for testing in order to ascertain the classification and value. The Commissioner also confirmed that the bills of entries are not finalized till date and Bill of Entry No. 4378411 dated 17.8.2011 is not assessed provisionally and was assessed finally. Prima facie, we find that all the 21 bills of entries related to past clearance were assessed provisionally whereas the present order is silent on the finalization of the bills of entries provisionally assessed. Therefore, prima facie, there is merit on the appellants plea insofar as the 22 bills of entries are concerned as the demand was confirmed under se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by calling reference on the issue relating to the Jurisdiction of D.R.I, officials to issue a show cause notice. 8. In this view of the matter, we are of the opinion that this is not a fit case for calling a statement of the case from the Tribunal. Accordingly, the rule is discharged with no order as to costs." 6. In view of the Hon'ble High Court's decision (supra), prima facie, we find that the appellants have made out a prima facie case for waiver of predeposit of entire dues in respect of 22 bills of entries related to the past clearance. 7. As regards the four live bills of entries, we find that the adjudicating authority has already appropriated an amount of Rs. 19,47,067/- deposited by the appellant on the basis of the orders of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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