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TMI Blog2022 (3) TMI 921X X X X Extracts X X X X X X X X Extracts X X X X ..... allowed by the Tribunal. The EH application having been allowed by the Tribunal, the appellant can get relief for the earliest disposal of the appeal. There are no grounds for grant of stay as sought for in the application. The stay application is dismissed. - Customs Miscellaneous Application No. 40393 of 2021 in Customs Appeal No. 41133 of 2019 - Miscellaneous Order No. 40002/2022 - Dated:- 24-1-2022 - Ms. Sulekha Beevi C.S., Member (Judicial) And Mr. P. Anjani Kumar, Member(Technical) For the Appellant : Shri G. Derrick Sam, Advocate. For the Respondent : Shri Vikas Jhajharia, Asst. Commissioner (Authorized Representative). PER : SULEKHA BEEVI C.S. The above application is filed by the appellant for restoratio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Os dated 04.06.2008 and 05.03.2010 were followed. The order was made valid till 03.06.2014. 6. Ld. Counsel submitted that yet another company by name M/s.Doosan International India Pvt. Ltd. imported skid steer loads compressor, parts and accessories from their related supplier in Ireland. The issue was examined by the Deputy Commissioner (SVB) and OIO dated 26.05.2011 was passed accepting the transaction value as declared in the invoice. 7. M/s.Doosan International India Pvt. Ltd. had got amalgamated with M/s.Doosan Infracore India Pvt. Ltd. and consequently the order dated 05.03.2010 issued by SVB which was valid upto 03.06.2014 was taken up for review. He observed that the royalty amount of ₹ 28.14 lakhs shown in the balance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant had filed EH petition along with stay application which had come up for hearing on 30.01.2020. The stay application was dismissed on the ground that the appellant s counsel submitted that he did not press the stay application as the EH petition was allowed. The appeal was posted for final hearing on 11.03.2020. However, the case was not listed due to COVID pandemic. 10. Ld. Counsel submitted that when appellant filed Bill of Entry dated 05.12.2021 for clearance of goods, the proper officer insisted that appellant has to pay differential amount on the enhanced value as per the Order-in-Appeal dated 25.04.2019 which is impugned herein. He submitted that as the goods were required urgently the appellant was forced to execute bank ..... X X X X Extracts X X X X X X X X Extracts X X X X
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