2009 (12) TMI 555

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....Advocate, for the Respondent. [Order per : K.A. Puj, J. (Oral)]. - The Commissioner of Customs has filed this tax appeal under Section 130 of the Customs Act, 1962 proposing to formulate the following substantial questions of law for the determination and consideration of this Court :- Whether in the facts and circumstances of the case, the Tribunal is justified in holding that the amount....

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....ndent under Section 28 of the Customs Act for the goods which were alleged to have been clandestinely cleared by the respondent-assessee. During the pendency of the investigation, the respondent deposited the entire amount with the authorities. The adjudicating authority confirmed the demand under Section 28 and also imposed penalty. The respondent-assessee preferred an appeal before the first App....

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....enue has preferred any appeal against the order of setting aside the confirmed demand. The Tribunal, therefore, took the view that in absence of any appeal, the amount which has been deposited by the respondent, cannot be considered as duty and the findings arrived at by the learned Commissioner (Appeals) are correct and does not require any interference. 4. Since the amount paid by the r....