9911796707
TMI Blog2023 (8) TMI 800X X X X Extracts X X X X X X X X Extracts X X X X ..... 017. We observe that prior the said application, a show cause notice dated 4.9.2006 was issued to the appellant proposing recovery of duty amount of Rs. 1,64,12,311/- as was provisionally assessed on appellant's request along with amount of Bond for Rs. 76,00,000/ and of Bank Guarantee of Rs. 15,24,000/- as were furnished at the time of provisional assessment. The amount of Rs. 2.5 crores which was deposited by the appellant (vide 29 nos. of demand draft) during investigation was proposed to be appropriated against the said demand. The said proposal was confirmed vide order in original No. 04/2017 dated 28.2.2017. The appeal against the said order was filed before this Tribunal. Vide Final Order No. 55924-55929/2017 dated 11.08.2017, the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that Commissioner, Customs (Preventive), Jodhpur was the competent authority to issue show cause notice thus recalling the final order dated 11.8.2017. Learned Departmental Representative has impressed upon that in the given circumstances, the appellant's application from which is arising the present appeal is mentioned to be the violation of initial mandate of status quo and is otherwise not sustainable at this stage. 4. Having heard both the parties, we observe no doubt vide final order of this Tribunal dated 11.8.2017, the issue about the proposal of duty demand along with penalty in show cause notice dated 4.9.2006 was remanded back to the original adjudicating authority, but only for the purpose of jurisdiction of the officer issuin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner of Customs (Preventive) to issue the notice, have now to be decided on merits." This order was challenged by the appellant in Rajasthan High Court of Rajasthan. It is observed that the petition was dismissed holding no merits in the application. Nothing is coming apparent on record as to whether the appellant has brought to the notice of Hon'ble Apex Court about the order of this Tribunal dated 28.1.2019 and order of High Court of Rajasthan dated 12.03.2019. 6. We also observe from the order dated 28.1.2019 itself that the amount of deposit at the investigation stage cannot be considered as pre-deposit. The earlier decision of this Tribunal in the case of Sky Airways Vs. Commissioner of Customs (Appeals), New Delhi - 2002 (8) T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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