2003 (11) TMI 433

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....e Appellant. Shri Amarnath Kesari, Appraiser, for the Respondent. [Order]. - Admission hearing in this case was held on 4-11-2003 when the applicant was represented by advocate Shri S. Kantawala. Revenue was represented by Shri Amarnath Kesari, Appraiser from Jawaharlal Nehru Customs House, Sheva, Raigad. The learned advocate stated the following : 2. The applicant filed the B/E N....

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....s-declared the same as "Aluminium Tin Strip" with a view to clear the goods at lower rate of duty under Customs Tariff heading No. 76 which meant short levy of Rs. 5,31,815/-. 4. The clearance of the goods was allowed provisionally subject to execution of PD Bond backed by Bank Guarantee of 25% of the value. Applicant was also asked to pay duty at the higher rate under Chapter 72. 5.&em....

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....r settlement of the case on 24-7-2003 under Section 127B of the Customs Act, 1962, inter alia, disclosing and admitting as payable the total duty liability of Rs. 16,70,209/- out of which the additional duty liability is Rs. 5,31,815/-. The applicant also conceded to the classification of the goods under Tariff Heading 7212.50. 8. The Revenue vide this office letter dated 29-7-2003 was req....

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....ed to be proceed with under Section 127(C)(1) of the Customs Act, 1962. Adjudication order being of a date subsequent to the date of filing of application, it would not come in the way of admission of the application, in terms of the definition of the "case" as given in Section 127A(b) of the Customs Act, 1962. The said adjudication Order becomes nonest with the admission of the application. The a....