2005 (3) TMI 598

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....ri A.K. Saxena, JDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - After hearing both sides and on considering that out of an amount of Rs. 73 lakhs approximately an amount of Rs. 25 lakhs already stands deposited, and the issue was finalisation of a BE cleared on provisional assessment basis under Chapter 9801. We would consider there is sufficient compliance of the requireme....

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.... it was not disclosed, that the very same officer on 9-3-2005 vide an order of even number had already issued an order of de novo or under Section 142 of the Customs Act, 1962 with copies to all Customs finalisation to start effecting the recovery which was the issue in the request letter on 10-3-2005. Restraining to use any harsher words for such a conduct, on part of the officer and observing on....