9911796707
TMI Blog2018 (9) TMI 1786X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty and ₹ 3.37 crores towards redemption fine) along with interest @ 12% per annum from 01.10.2017 till the date of payment being remitted to the petitioner’s account, the details of which should be disclosed within next one week - petition allowed. - W.P.(C) 6544/2018 - - - Dated:- 24-9-2018 - Mr. S. Ravindra Bhat And Mr. A. K. Chawla, JJ. Mr. Rajeev Sharma, Mr. Neeraj Sharma, Mr. Alok Tiwari, Ms. Dakshayani Saxena, Mr. Karan Bhambri, Ms. Veera Singh and Ms. Radhalaxmi, R, Advocates For Petitioner. Mr. Anurag Ahluwalia, CGSC for UOI. Mr. Sanjeev Narula, Sr. Standing Counsel with Mr. Abhishek Ghai, Mr. Rajat and Mr. Shravan Kumar Shukla, Advocates for Customs For Respondents. ORDER 1 The petitioner is aggr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ft shall be released. (ii) The Customs authorities shall endeavour to adjudicate on the proceedings and pass such orders as are deemed appropriate, after considering and dealing with all contentions of the parties. (iii) The petitioner shall, as pre-condition for release of the engine, comply with all the necessary formalities for its release, including filing of appropriate Bills of Lading and the manifest etc. (iv) After release, the engine shall be allowed to be re-exported. This order shall not be construed as an expression of the merits of the case; all rights and contentions of the parties are expressly reserved. 3 This order was later clarified; the petitioner was permitted to re-export the aircraft by payment of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation moved in this case cannot be considered as one under Section 129E or even under Section 27 of the Customs Act and that the fact and the mere circumstance of the CESTAT setting aside the penalty did not imply that the interest per se was payable unless the petitioner completed the necessary formalities. 6 In the course of the hearing, the Court had occasion to issue notice for the appearance of Mr.Ashok Tolani, since it was shown that the notice sought to have been issued by the Customs Authorities to the petitioner on 31.05.2018. The notice had mentioned that the petitioners were given the opportunity of hearing on 18.05.2018 and 09.05.2018; Mr.Tolani had appeared and also filed his affidavit. He has sought to explain the discrepa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tail an interest liability, if such liability accrues by reason of any orders of the CESTAT/Court, such orders will have to be complied with and it may be recoverable from the concerned officers. Reliance was also placed upon another Circular dated 16.9.2014 (No.984/01/2014) which reads as follows: 7. Procedure for refund: 7.1 A Simple letter from the person who has made such deposit, requesting for return of the said amount, along with a self attested Xerox copy of the order in appeal or the CESTAT order consequent to which the deposit becomes returnable and attested Xerox copy of the document evidencing payment of such deposit, addressed to Jurisdictional Assistant/Deputy Commissioner of Central Excise and Service Tax or the As ..... X X X X Extracts X X X X X X X X Extracts X X X X
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