2018 (2) TMI 818

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tral Excise has preferred this appeal against the order dated 19-10-2015 passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) [2016 (343) E.L.T. 285 (Tri. - All.)]. 2. The Tribunal by the said order has inter alia held that the appropriation of certain amount under Section 142(1)(a) of the Customs Act, 1962 is bad in law. 3. The appeal was admitted on the following .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ondent-assessee. 6. In this regard, Section 142(1)(a) of the Customs Act, 1962 is relevant. It reads as under : - "142. Recovery of sums due to Government. - (1) Where any sum payable by any person under this Act including the amount required to be paid to the credit of the Central Government under Section 28B is not paid, - (a)     the proper officer may dedu .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... der the Act but even then he fails to pay the same, no further notice is necessary and the said amount can always be appropriated from the amount, which is payable or due to him under the Act. 10. In these circumstances, it is not mandatory for the Department to issue any further notice before appropriating any amount under Section 142(1)(a) of the Act. 11. The question is answered acc .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X