9911796707
TMI Blog2008 (9) TMI 306X X X X Extracts X X X X X X X X Extracts X X X X ..... pect of MOT short paid under Regulation 3 of Customs (Fees for rendering services by the Customs Officers) Regulation, 1998. He also imposed penalties under Section 158(2)(ii)(b) of Customs Act, 1962 for contravention of Regulation 3 of the said Regulation, 1998 – Commissioner (Appeals) set aside the order of demand of MOT charges – Held that order was not appeal able before commissioner (appeals) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecords, it is seen that the respondents exported their final products from their factory as per permission given by the Assistant/Deputy Commissioner of Customs. It is permitted to export the goods at the factory premises under supervision of the Central Excise Officer on MOT basis. It has been alleged that they failed to discharge MOT charges. The adjudicating authority confirmed the demand in re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 88) E.L.T. 503 (Tri.-Del.). 4. I find force in the submissions of the learned Jt. CDR. The Hon'ble Rajasthan High Court in the case of Shree Pipes (supra) held that appeal does not lie against the order rejecting claim for refund of supervision charges under Section 128 of Customs Act, 1962. Tribunal in the case of D.P. Export (supra) following the decision of Rajasthan High Court held as unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... extent that the appeal is not maintainable as far as the recovery of supervision charges is concerned but imposition of penalty by the original authority under Section 117 of the Customs Act, is set aside." 5. In view of the above decisions, the order of the Commissioner (Appeals) is set aside as not maintainable against the recovery of MOT charges. Adjudication order is restored and modified ..... X X X X Extracts X X X X X X X X Extracts X X X X
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