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TMI Blog2018 (12) TMI 958X X X X Extracts X X X X X X X X Extracts X X X X ..... o infirmity with the order passed by the Commissioner (A) and that the appeal does not survive - appeal dismissed - decided against appellant. - C/339/2008-DB - Final Order No. 21850/2018 - Dated:- 6-12-2018 - SHRI S.S GARG, JUDICIAL MEMBER And SHRI P. ANJANI KUMAR, TECHNICAL MEMBER Mr. C. Nanda Gopal, Advocate For the Appellant Dr. J. Harish, Dy. Commissioner (AR) For the Respondent ORDER Per: P. ANJANI KUMAR This appeal is directed against the Order-in-Appeal No.167/2007 passed by the Commissioner of Customs (A), Bangalore. 2. Brief facts of the case are that the appellants have imported three consignments of crude palmolein and cleared them on the strength of 3 DEPB licenses purchased by them in the op ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f import, the licenses were valid and TRA was given by the custom house. The licenses came to be cancelled only in September 2003, therefore, no mala fide can be attached to the appellants and they cannot be denied the benefit of exemption available under the scrips. In view of the Bombay High Court s decision in the case of Taparia Overseas (P) Ltd. vs. UOI: 2003 (161) ELT 47 (Bom.) wherein it was held that license is invalid only from the date of suspension or cancellation. Import being made under valid license goods not subjected to levy of customs duty. He further submitted that the Hon ble Supreme Court in the case of UOI vs. Blue Blends Texture Mfg. Co. Ltd.: 2017 (349) ELT A93 (SC) has upheld the decision of Bombay High Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessment in the present case would have prevented the Revenue from taking remedial action to recover the Revenue lost. In a way, the delay in finalizing the provisional assessment is a blessing in disguise for the Revenue. In any case, as far as the impugned order is concerned it is only a remand order passed to give the appellant an opportunity to represent the case before the original authority. It is for the appellants to urge all their points before the original authority. In these circumstances, I do not find any infirmity in the impugned order, hence, the appeal is dismissed. 4.1 The learned AR also relied upon the case of ICI India Ltd. vs. Commissioner of Customs (Cal.): 2005 (184) ELT 339 (Cal.) which was also upheld by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... non est and therefore, there is no valid DEPB, as such, no credit can be derived thereunder. In such circumstances, one can defend his case that one may not be liable for collusion or fraud and exposed to other penalties therefor, but still then one would be liable to pay the duty and interest and for other statutory consequences which one cannot avoid. 6.1 We find that the ratio of this case is squarely applicable. Moreover, in this case as the assessments were provisional as observed by this Bench (supra) the department is in its right to recover appropriate duty of customs on the imported goods. We also see that the original authority has not imposed any penalty, etc., on the appellants, in which case, the appellant s contention tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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