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TMI Blog2018 (1) TMI 1457X X X X Extracts X X X X X X X X Extracts X X X X ..... ed his order to the extent of recovery of Customs duty. Duty demanded from the applicant has already been paid. Further even if it is accepted that duty has been paid on provisional basis, it cannot be ignored that applicant has also requested for drawback of duty in reference to actual Customs duty paid by them whether it is final or provisional. The appeal filed by the applicant before CESTAT against Commissioner’s order before CESTAT also does not have any nexus with the applicant's claim for duty drawback and if there is any recovery of dues thereafter it can be settled even subsequently - But merely because of their pending appeal, the drawback of duty cannot be refused when they have already paid customs duty much before and the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his, OIO No. KOL/CUS/AIRPORT/ADMN/20/2013, dated 18-11-2013 ordered for the confiscation of the aircraft, but its redemption was allowed on payment of fine, penalty and customs duty for violating the provisions of Customs Act, 1962. Being aggrieved with the order of Commissioner of Customs, Kolkata, applicant has filed an appeal before the CESTAT against the denial of the benefit of Notification No. 12/2012, (Sl. No. 450), and for imposition of fine and penalty which is still pending before the CESTAT. In the meantime after re export of aircraft, the applicant claimed duty drawback from ICD, TKD. But the Dy. Commissioner, ICD, Tughlaqabad, New Delhi, rejected the drawback claim of the applicant holding that duty is not finally assessed and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods to the satisfaction of Assistant/Dy. Commissioner of Customs 5. No doubt has been expressed either by the Dy. Commissioner or by the Commissioner (Appeals) in their order regarding fulfilment of the above ingredients in this case. But still the Dy. Commissioner has denied duty drawback to the applicant by citing a reason that duty has been paid in this case on provisional basis and Commissioner (Appeals) has given an additional reason that importability of the aircraft is yet to be settled. Both these reasons are manifestly unfounded and misplaced as the issue regarding levy of duty has already been finalized by the Commissioner of Customs, Kolkata, vide his above referred order and the applicant has not contested his order to the e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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