2008 (11) TMI 533

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....covered by 10 bills of entry and got cleared during the period April, 1996 to February, 1998. Subsequently, the Department on the basis of investigation issued a show cause notice dated 4-4-2001 and by the order in original dated 29-4-2002 confirmed demand of duty, imposition of penalty etc. was issued. (b)     In the meanwhile, during the course of investigation, a sum of Rs. 10 lakhs was paid on 11-3-98, Rs. 14,76,000/- on 12-5-98 and Rs. 4,00,578/- on 13-5-98. (c)     On an appeal to the Tribunal against the order of the Commissioner dated 29-4-02, the Tribunal vide order dated 20-11-2003 decided the issue in favour of the appellant and the appellant became entitled to the refund consequently....

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....20-11-2003 that there is no undervaluation will be valid during the period when the amount was forcibly collected by the Department from the appellant; and that as no duty was leviable on the dates the amounts were collected, the entire amount collected should be treated as other than the duty and interest should be paid. In this connection, he refers to the definition of 'duty' as mentioned in Section 2(15) of the Customs Act. 4.1 Learned DR submits that what was paid by the appellant was in relation to the goods imported and they are only deposits of duties. Commissioner held that from the date of order of the original authority which appropriated deposited amounts, the same should be treated as payment of duty. This decision shou....

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....ircular in connection with the payment of interests on all such pre-deposits. A draft copy of the proposed circular has been handed over to this Court. Having regard to the contents of the draft circular we direct compliance with the final order impugned before us and payment of interest in terms of the draft circular. The draft circular shall be appended to and the contents form part of this order. The appeal is disposed of. In view of this order any judgment of any High Court holding to the contrary will be no longer be good law. 2.       ............... 3.       Leave granted. Following the order in CA No. 4443/2001 the appeal is disposed of by modifying the impugned order....