2008 (4) TMI 665

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....ication No. 03 of 2008 in Customs Appeal No. 01 of 2008. 2. The petitioner has challenged in the above appeal the order dated 26-10-2007 of the Commissioner of Customs (Appeals), Jamnagar in Appeal No. 99 of 2007 by which the Commissioner (Appeals) affirmed the order of the Assistant Commissioner confirming the demand of Rs. 75,89,375/- while finalizing the assessment in respect of the ship bought by the petitioner from sheriff of Mumbai in the auction proceedings. The assessment was initially done on provisional basis assessing the demand of basic customs duty of Rs. 13,24,825/- and additional duty of customs of Rs. 62,64,550/-. The provisional assessed bill of entry was appealed against by the petitioner, but the petitioner failed i....

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....was not produced at the time of provisional assessment or in the litigation challenging the provisional assessment. 5. On the other hand, Mr. Harin P. Raval, learned Assistant Solicitor General has opposed the petition and submitted that pre-deposit order passed by the Tribunal is a discretionary order and does not call for any interference by this Court, more particularly when the petitioner has lost in the previous litigation and the final assessment is for the same amount of basic customs duty and additional customs duty. 6. Having heard the learned counsel for the parties, we are of the view that since the challenge in the present petition is to the order of pre-deposit passed by the Tribunal under Section 129E of the Custom....