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TMI Blog2015 (11) TMI 1402X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent : Mr S Krishnanandh, Adv ORDER Per R Periasami As the issue involved is common, all these MISC applications filed by Revenue are taken up together for disposal. 2. The issue relates to clearance of polyester knitted fabric and polyester coral blankets. The respondent filed Bill of Entry. The respondent initially sought for permission for filing manual bill of entry for availing notifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... direct that amount should be recovered from the officials and paid to the respondent-importer as part of the action contemplated in Board's instructions dt. 13.2.2012 and Circular No.42/2001-Cus. dt. 31.7.2001. She further submits that the Commissioner (Appeals) has not passed any order on merits of denial of exemption notification but only directed to issue a speaking order. She submits that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lly made a plea before Commissioner (Appeals) for relief for the demurrage and for extending the benefit of notification, Commissioner (Appeals) has rightly directed the customs to issue detention certificate. He submits that they have requested the assessing officer for issue of detention certificate on 12.9.2014 for which duty was paid under protest. 5. After hearing both sides, we find that Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contended that the enhancement of value has been initially accepted by the appellant.Subsequently when they filed protest letter dt. 12.9.2014 the appellant already filed appeal before Commissioner (Appeals). We find that the respondents have filed appeals claiming benefit of exemption notification against Bills of Entry and claimed for detention certificate. Prima facie , we find that Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a speaking order. Instead, he directed the Commissioner of Customs, to forward the case to DG Vigilance for fixing responsibility on the officials. Whether the LAA has got powers to issue such direction without deciding the main issue would be examined at the time of appeal hearing. Therefore, prima facie , the Commissioner (Appeals) order is not in conformity with law. Accordingly we stay the op ..... X X X X Extracts X X X X X X X X Extracts X X X X
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