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TMI Blog2021 (5) TMI 504X X X X Extracts X X X X X X X X Extracts X X X X ..... rder has been issued or no show cause notice has been issued for recovery of duty on the subject goods. Admittedly, it is fact on record that the duty of the said goods already been recovered by the appellant in 2013 itself and it is in the knowledge of the department. The appellant never received duty from the importer. The Revenue is taking shelter of the Final Order No.60358/2020 dated 4.3.2020 [ 2020 (4) TMI 422 - CESTAT CHANDIGARH] . According to the spirit of the order of this Tribunal, there was no goods in question were in the custody of the custodian in terms of section 47 of the Act then the duty is payable by the custodian but no such notice has been issued to the respondent by the appellant to determine the liability on the respondent. Moreover, it is fact on record that the appellant has enjoyed duty paid way back in 2013 on the goods in question. Therefore, the question mark on the person who has received duty, who can duty, who is liable to pay interest thereon and duty has been enjoyed by the appellant themselves how can demand interest from the respondent without determine liability. Appeal dismissed - decided against Revenue. - Appeal No.C/60038/2021-Cus C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ition along with interest on the declared value of the seized goods way back in 2013. For complying with the directions of Hon ble High Court the department froze the bank account of the respondent against which he filed writ petition No.282 of 2020. Hon ble High Court vide its order dated 10.1.2020 directed the respondent to put ₹ 25 lakhs in escrow account and the department will determine the question of admissibility of interest and its rate, if any, after adjudicating the recovery of duty from the respondent after giving opportunity of hearing. In terms of order of High Court, the adjudicating authority determine the interest payable by the respondent and demanded interest from the respondent as under:- BE No.9072508 dated 19.01.2013 Total duty along with interest paid by importer ₹ 719068-₹ 7,74,100/- Payment date-03.08.2013 by the importer Amount of interest for the period 03.08.2013 to 31.03.2016 (@ 18% p.a. ₹ 3,70,677/- Amount of interest for the period 01.04.2016 to 22.02.2020 @ 15% -₹ 4,42,509/- Int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods in question were detained on 3.3.2013 and later seized on the grounds of mis-declaration of description and value of the goods. DRI gave an option for provisional release of the goods or their removal to a public warehouse. The respondent urged the importer, who paid customs duty on the goods in August, 2013 to vacate expensive space and save on demurrage charges. But in the course of long litigation, the importer paid no heed to even Tribunal s order dated 30.12.2014 that had permitted him to take the goods on substantially eased conditions for provisionally release. The litigation ended vide order dated 26.2.2018 of Hon ble High Court and Customs authorities cleared the goods for home consumption on 21.3.2018 since the duty had already been paid long ago in August 2013. However, before taking delivery from the respondent, the importer refused to pay detention/demurrage to the respondent which were due after repeatedly urging the importer either to move the goods out of CFS or risk their sale for recovery of the warehouse dues through 19 letters from 3.3.2013 to 22.5.2018, the respondent had finaly given public notice of sale to get warehouse charges waived off from the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder dated 30.12.2014 for provisional release of the goods with conditions substantially diluted. 9. It is his submission that the Commissioner of Customs vide order dated 5.2.2020 confirmed the duty liability of the respondent. However, this order was soon thereafter set aside by Hon ble Tribunal vide Final Order dated 4.3.2020. Nevertheless, the AC Customs, vide OIO dated 6.8.2020, determined the amount of interest of ₹ 16,26,555/- on the duty liability, that had not been determined, and ordered its recovery. This order too was set aside by the Commissioner of Customs and GST (Appeals) vide impugned order dated 3.11.2020, holding the same as legally untenable. It is this order of the Commissioner (Appeals) which has been assailed by the Department. 10. It is his submission that the appeal is not maintable as per High Court s order dated 21.11.2019 had directed the Commissioner that Customs authorities shall consider the refund of the duty paid along with interest on the declared value of the seized goods way back in the year 2013 . This direction had been given to the Customs authorities because, having been paid to the Customs in 2013, the duty could be refu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of recovery of duty from the appellant and till date no order has been issued or no show cause notice has been issued for recovery of duty on the subject goods. Admittedly, it is fact on record that the duty of the said goods already been recovered by the appellant in 2013 itself and it is in the knowledge of the department. The appellant never received duty from the importer. 17. The appellant is taking shelter of the order dated 10.1.2020 wherein High Court has directed In the circumstances, it is directed that the petitioner would (herein respondent) to put an amount ₹ 25 lakhs in escrow account on its part, the competent authority would determine the question of admissibility of interest and its rate, if any, after adjudicating the dispute with regard to recovery of duty from the respondent after giving opportunity of hearing to the petitioner 18. On going through the direction of High Court, it is the duty of the appellant to determine the dispute with regard to recovery of duty from the appellant if any, giving an opportunity to the petitioner and thereafter to decide the issue of admissibility of interest and its rates. The Revenue is taking shelter of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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