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TMI Blog2021 (8) TMI 251X X X X Extracts X X X X X X X X Extracts X X X X ..... r referred to as "the Act") any person aggrieved by this order can prefer an appeal to the Customs, Excise and Service Tax Appellate Tribunal having its Registry at Shastri Bhawan, Annexe Building, 1st Floor, 26, Haddows Road, Chennai- 600 006 on payment of 10% of the duty demanded where duty or duty and penalty are in dispute, or penalty, where penalty alone is in dispute". 3.The other procedures are also enumerated in the Orders-in-Appeal itself. Thus, the petitioners have to prefer an appeal before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) for adjudication of certain disputed issues. 4.The learned counsel for the petitioners reiterated that the petitioners have already deposited a sum of Rs. 11.36 Lakhs as customs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 that the goods were released provisionally on acceptance of the Demand Draft, which should be treated as pre-deposit, I find that Para 21 of Order-in-Original reads as follows:- 21. "The subject goods in Bill of Entry 4497899 dated 08.03.2016 were released provisionally to Mr.Kalith, the beneficial owner, after he had executed PD bond No.2001148739 for amount of Rs. 11,36,000/- hence, there is a lient on those goods and in the event of goods provisionally released were being confiscated, redemption fine has to be levied as per Section 125 of Customs Act, 1962." From the above, it appears that the appellant executed PD bond for Rs. 11,36,000/- and not duty deposit, hence their claim that they made duty deposit of Rs. 11.36 lakhs relyin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... posited seven and a half percent of the duty, in case where duty or duty and penalty are in dispute or penalty, where such penalty is in dispute, in pursuance of a decision or an order passed by an officer of customs lower in rank than the (Principal Commissioner of Customs or Commissioner of Customs); (ii) against the decision or order referred to in clause (a) of sub-section (1) of section 129A..................; (iii) against the decision or order referred to in clause (b) of sub-section (1) of section 129A..............; Provided that the amount required to be deposited under this section shall not exceed rupees ten crores; Provided further that the provisions of this section shall not apply to the stay applications and appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ey are at liberty to approach the CESTAT under Section 129A(1) of the Act. The CESTAT is empowered to call for the entire files, verify the records and form an opinion whether the petitioners are entitled for any such adjustment or not, or there is any error in respect of the findings made by the authority or not. However, such an elaborate adjudication cannot be done by the High Court in writ proceedings at this stage. The petitioners on one hand claim that they have paid Rs. 11.36 Lakhs towards duty. The Orders-in-Appeal, which are impugned, state that there is no clarity in respect of the said payment made by the petitioners. Under these circumstances, adjudication of facts is required with reference to the documents in original, which ..... X X X X Extracts X X X X X X X X Extracts X X X X
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