2000 (10) TMI 922

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....ondent. [Order per : S.S. Sekhon, Member (J) (Oral)]. - The appellant is a PSU unit who have obtained Clearance Certificate from the Committee of Secretaries. They have filed this stay petition against the following order of the Commissioner : "Thus the provisions of Section 112(a) of the Customs Act, 1962, regarding imposition of penalty are applicable in this case keeping in view the pr....

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....firmed and the same be taken into account during finalisation of the assessment of Bs/E, mentioned in the Annexure enclosed to the show cause notice dated 5-6-98. M/s. IOCL is hereby directed to produce the documentary evidence for the payment of freight paid for the daughter vessel in respect of all the 99 Bills of Entry shown in the Annexure to the show cause notice within a week's time for the ....

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.... pending Bills of Entry, we cannot understand how the duty demand and thereafter a penalty has been imposed when the assessment are provisional. It is also not understood how a demand under Section 28 itself could be invoked, since the assessments are not finalised and duty has not been discharged as per the final assessment, the relevant date under Section 28 has not been reached and therefore, h....