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TMI Blog2016 (9) TMI 1088X X X X Extracts X X X X X X X X Extracts X X X X ..... tial duty which has to be deposited. That differential duty and no other amount can be recovered from the petitioner or even the deposit made by it. At the same time, since the petitioner has not disputed its Director’s liability, the Court is of the opinion that even the amount of ₹ 10 lakhs cannot be claimed at this stage given that a concession to that effect is made in the prayer clause. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... v Narula, Sr. Standing Counsel with Mr. Sunil Dalal and Mr.Abhishek Ghai, Advocates for Resp-2 ORDER The petitioner s claim in this writ proceeding is for refund of the amount after adjusting the customs duty payable pursuant to the Order in Original. The petitioner had imported paper. A show cause notice was issued in respect of 137 bills of entry alleging mis-declaration and demandin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were to be given due consideration; the differential duty would be less than ₹ 9 lakhs. The Order in Original in this case confirmed the differential duty in respect of 12 bills of entry. Besides it also imposed penalty upon one of the petitioner s Director Mr. Surinder Garg - to the extent of ₹ 10 lakhs. These essential facts are not denied. However, the respondents contend that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... conceded that the amount of penalty imposed upon its Director may be adjusted and the balance be refunded. The mere circumstance that the customs authorities had appealed to the CESTAT does not at this point of time render the retention of the money by them legitimate. Once the adjudication was completed and the true value determined, it is the differential duty which has to be deposited. That dif ..... X X X X Extracts X X X X X X X X Extracts X X X X
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