9911796707
TMI Blog2019 (2) TMI 1802X X X X Extracts X X X X X X X X Extracts X X X X ..... , DC (AR), for the Respondent. ORDER The facts of the matter was that appellants had imported crushed bones under 7 bills of entry from Pakistan claiming exemption under Sl. No. 6 of the table of Notification No. 67/2006-Cus., dated 30-6-2006. It appeared that as Pakistan is Appendix-2 of the notification and hence goods imported from that country were not eligible for the exemption. Accordingly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mption notification was applicable, as departmental officers had allowed the exemption. In the order of Commissioner (Appeals) No. 101/2012, dated 19-12-2012, penalty imposed under Section 112(a)(ii) was set aside. However, no interference was made with the remaining portion of the order of the original authority. Hence this appeal. 2. Today, when the mater came up for hearing on behalf of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essment has been done in respect of the 4 bills of entry, for any changes to be brought out in the same, the appeal would be required to be filed against the assessment to the Commissioner (Appeals) as per the ratio laid down by Hon'ble Apex Court in the case of M/s. Priya Blue Industries Ltd. v Commissioner of Customs (Preventive) reported in 2004 (172) E.L.T. 145 (S.C.). This was not done, the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... how-cause notice dated 5-8-2011 under Section 28 of the Customs Act, 1962. For this reason, learned Ld. AR also submits that Section 28 very clearly provides for issue of a show-cause notice to demand duty in respect of duties not levied or short levied. 5. Heard both sides. 6. Notwithstanding the assertions of the learned consultant, we do not find any infirmity in the impugned order. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dispute that the exemption provided in the Notification No. 67/2006-Cus., would never have been eligible' or applicable to goods imported from Pakistan. By seeking to setting aside the appropriate demand of duty in respect of four bills of entry, the appellant is only seeking to wrongly benefit indirectly what they are not entitled to directly. In the circumstances, no merit is found in the appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
