9911796707
TMI Blog2023 (8) TMI 569X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner's appeal [Order-In-Appeal No. 614 (Gr. VA) / 2023 (JNCH)/Appeals]. At the outset, the operative part of the said order is required to be noted, which reads thus: "6. In view of the discussions and findings above, I am of the considered view that the impugned Order-in-Original No. 158/2023- 24/ADC/GR. VA/NS-V/CAC/JNCH dated 27.04.2023 passed by the OA is legally untenable and hence, I set aside the same and allow the appeal. The OA is directed to allow labeling of the impugned goods as per BIS requirements under customs supervision before its clearance from customs. The Appellant shall be entitled for the consequential reliefs in accordance with law. 7. The appeal no.607/2023 filed by M/s Prostam Info Systems Ltd. stands dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der the provisions of Section 111(d) of the Customs Act, 1962 and allowed "re-export" of the goods on payment of redemption fine of Rs. 7,00,000/- and also imposed a penalty of Rs. 1,00,000/- on the Petitioner under Section 112(a) of the Customs Act vide Order-In-Original dated 27th April 2023. 4. The Petitioner, being aggrieved by the Order-In-Original, filed a statutory appeal before the Commissioner of Customs, Mumbai Zone-II, who, after considering the Petitioner's appeal, has passed an order permitting clearance of the goods after the Petitioner complying with the requirements of labelling as directed in the operative part of the order, which we have already noted hereinabove. It is on such background, the Respondents despite such ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , on instructions, would submit that the Petitioner need to deposit with the Respondents the redemption fine as also the penalty amount as directed in the Order-In-Original. He also submits that the Department intends to assail the order passed by the Commissioner of Customs (Appeals) by approaching the Customs, Excise and Service Tax Appellate Tribunal ("CESTAT"). It is on such ground the proceedings are opposed. 7. Having heard the learned Counsel for the Petitioner and the Respondents and having perused the record, we are of the opinion that on perusal of the order passed by the Commissioner of Customs (Appeals), it is quite clear that the Appellate Authority had taken into consideration the necessary requirements, which were required t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lty as imposed by the Order-In-Original, which has not found favour by the Commissioner of Customs (Appeals) for which he has set out for elaborate reasons in the orders passed on the appeal. If Mr. Sethna's submissions were to be accepted, it would amount to this Court granting stay to such order passed by the Commissioner of Customs (Appeals), which is an appealable order, before the CESTAT. Admittedly, no appeal has been filed till date by the Revenue. 9. In the above circumstances, the Petitioner needs to be permitted to clear the goods by undertaking the exercise of labelling of the goods as per the directions of Commissioner Customs (Appeals). The Respondents are, accordingly, directed to permit the Petitioner to clear the goods in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
