TaxTMI 
TaxTMI 
2006 (6) TMI 274
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....nt. Their request for provisionally release of the consignment at the declared value was not accepted. They waived a show cause notice and an order dated 16-6-03 was passed holding that the value of the said goods imported under the two B/Es are loaded to USD. 4200/- PMT (FOB) and they be assessed accordingly. 1.2 Commissioner (Appeal) vide order dated 31-7-03 accepted the appellants plea that the value declared by them cannot be rejected and are liable to be accepted and set aside the order dated 16-6-03 1.3 Vide letter dated 12-9-03 a request to release the said goods was made as the appellant was incurring demurrage charges. They also vide letter, dated 24-11-03 requested for not charging demurrage warehousing and other charg....
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....r the goods covered by the two bills of entry dated 19th July, 2002 and 30th September, 2002 on payment of customs duty. Such payment shall be subject to any application that, may be made by the petitioner for remission of customs duty and the order passed thereon by the Customs Department. The payment of demurrage charges to the Central Warehousing Corporation shall also have to be made. (b) The Customs Department is directed to issue detention certificate for the period from 19th July, 2002 to 22nd October, 2002. (c) The petitioners shall be at liberty to pursue ordinary remedy for damages, if any, of the deteriorated goods. (d) It will also be open to the petition....
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....ts of the case that the appellants have not paid duty on the said goods, therefore, question of remission of duty under Section 23 does not arise. The issue involved in the case is covered by the judgement of the Hon'ble Delhi High Court in case of M/s. Sialkot Industrial Corporation reported in 1979 (4) E.L.T. (J 329) Del. wherein it has been held that Section 23 of the Act comes into play only after the duty has been paid and an order for clearance of the goods for home consumption has been passed, but before the goods are actually cleared. It is seen from the facts of the present case that neither the duty has been paid by the appellants nor any order for clearance for home consumption has been made nor the goods have been "lost" or "des....