2013 (9) TMI 829

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....ndents : Mr Pradeep S Jetly with Mr J B Mishra JUDGEMENT:- Rule. (2) Mr. Jetly, learned Counsel for respondents waives service. (3) Heard learned counsel on the question of interim relief. (4) Mr.Bhatt, learned Senior Counsel for the petitioner states that the coal imported by the petitioner from Indonesia is entitled to the benefit of two customs duty exemption Notifications viz. N....

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.... communication dated 10 July 2013 informed the petitioner that the clearance of the imported coal would be allowed provisionally on payment of customs duty at 20% of Bank Guarantee for differential duty and bond for the balance differential duty. (6) It is submitted on behalf of the petitioner that it has been consistent position in law as settled by various decisions that an assessee is entitl....

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....llate procedure. However, in this case the adjudicating authority i.e. the Deputy Commissioner of Customs in his affidavit dated 26 July 2011 has already taken a stand that only the benefit of Notification No.46/2011 dated 1 June 2011 for coal imported from Indonesia is available. Besides, the issue of simultaneous availment of two notifications is still awaiting consideration at the hands of the ....

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....bject matter of this petition, has already been referred by the respondent revenue to the Central Board of Excise and Customs to whom the petitioner has also submitted its representation dated 20 April 2013, interests of justice would be served, if during pendency of the petition or till the decision of the Central Board of Excise and Customs, whichever is earlier, the respondent authority shall p....