2009 (7) TMI 288

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.... for the Respondent. [Order]. - In this appeal filed by the department, the challenge is against the decision of the lower appellate authority. In the impugned order, the lower appellate authority directed the original authority to implement the Tribunal's order no. A/312/2005/WZB/CIII, dated 11-3-05 reported as Blue Circle Corporation v. CC, Mumbai - 2005 (181) E.L.T. 387 (Tri.-Mumbai). The ld....

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....the inescapable liability of the department to implement the Tribunal's order dated 11-3-2005. 2. I have examined the records and considered the above submissions. It appears from the records that the respondent had imported certain goods without payment of appropriate duty and, later on, exported the same within the period prescribed by the proper officer of customs. The import was made throug....

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....ation of the appropriate of only of the difference in the duty payable and the drawback entitled under Section 74, by reckoning the duty to be deemed to be paid on the date of extension actually available i.e., 13-5-1998, when it became payable. (d) Interest under Section 47(2) in this case cannot be upheld. (e) Appeal allowed as remand to calculate & appropriate amount in above terms." 3....

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....s aspect been brought to the notice of the Bench when the above order was passed, any procedural difficulty would have been taken care of. At this juncture, what is open to the department is to take appropriate steps to ensure that the directions contained in the Tribunal's order dated 11-3-05 are implemented in letter and spirit. Obviously, in this exercise, the Customs authorities at the port of....