9911796707
TMI Blog2016 (1) TMI 837X X X X Extracts X X X X X X X X Extracts X X X X ..... ere made from related party, the goods were cleared by the appellant under provisional assessment on payment of duty and by furnishing of duty amount under Section 18 of the Customs Act, 1962. The appellant filed first Bill of Entry on 05.01.1995 and disclosed the fact that they are related to the supplier, the Bill of Entry was assessed provisionally under Section 18 of the Act and the appellant submitted pre-demand undertaking to deposit any additional duty that may be payable at the time of finalisation of assessment. The matter referred to Special Valuation Branch (SVB), on 19.12.2000 without finalisation of provisional assessment, a Show Cause Notice was issued to the appellant covering the imports under 186 Bills of Entry during the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the adjudicating authority to grant opportunity to the appellant to appear before him for arguing issue of applicability of Rule 6. The Tribunal also directed to consider the transaction value of similar goods sold for export to India and imported at or about the same time as goods being valued. Thereafter, appellant filed Civil Appeal No.7001/2003 before the Hon'ble Supreme Court on 21.11.2003, which was dismissed. On 29.08.2003, the adjudicating authority re-adjudicated the matter and held that Rule 6 of valuation Rules are applicable and demand of duty of Rs. 39,96,12,771/- was confirmed on the appellant. The appellant filed appeal against the said order before the Tribunal and the Tribunal vide its Order No.665/2005-Cus, dated 26 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imilar goods was noticed. .. 13.3 The above determination is subject to the following conditions :- (a) The value of any brand to be adopted shall not be higher than the value adopted by the Commissioner in his second order dated 28-9-2003. (b) The value of any brand to be adopted shall not be lower than the value declared by the importer. 14.1 We direct the appellant to determine the duty liability on the above lines and pay the differential duty. This should be done within 3 months from the date of receipt of this order and the payment details should be intimated to the department. The appellant is also directed to file the detailed work sheet determining the duty liability with the jurisdictional Assistant Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant and the corresponding CAB of the competitor, is set aside." In pursuant to the decision of the Hon'ble Supreme Court, the appellant paid the differential duty of Rs. 5,23,96,187/- on 11.08.2010 and submitted revised calculations to the jurisdictional authorities for verification, but no verification was done by the jurisdictional authorities. Thereafter, on 23.11.2010, a Detention Notice was issued towards the recovery of further duty amounting to Rs. 11.60 crores approximately. The appellant paid a sum of Rs. 11,55,69,393/- under protest towards the said detention notice. Another detention notice dated 03.12.2010 was issued for recovery of interest of Rs. 11,56,55,476/-. Again on 06.12.2010, the appellant deposited a sum of R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant to determine the duty liability on the above lines and pay the differential duty. This should be done within 3 months from the date of receipt of this order and the payment details should be intimated to the department. The appellant is also directed to file the detailed work sheet determining the duty liability with the jurisdictional Assistant Commissioner/Deputy Commissioner. 14.2 We direct the jurisdictional Assistant Commissioner/Deputy Commissioner to verify the correctness of the duty liability worked out by the appellant on the above lines, and if any discrepancy is noticed, determine the duty liability by issuing a speaking order on the discrepancy, after hearing the party." We take note of that that the appellant has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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