2015 (8) TMI 779

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.... Shri Kamal Nijhawan, Sr. Standing Counsel with Sumit Gaur, Advocate, for the Respondent. ORDER CM No. 1682/2015 Exemption is allowed subject to all just exceptions. The application is disposed of. CUSAA 3/2015 and CM No. 1681/2015 1. Issue notice. 2. Mr. Kamal Nijhawan, Advocate accepts notice. 3. With the consent of the parties, the matter was heard finall....

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....dated 27-12-2013. In the appeals before the CESTAT stay of the direction to pay the differential duty and penalty at over Rs. 55 lakhs was sought. By the impugned order CESTAT granted partial relief and ordered deposit of Rs. 55 lakhs. The appellant contends that the impugned order was harsh. It is urged by the counsel that the determination of the Customs Commissioner is prima facie untenable. It....

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....porter reveal that the imported car was not under-valued, or at least to the extent the Customs department alleged. The learned counsel for the Revenue contends that this Court should not interfere with the order of CESTAT, which has given significant relief to the appellant. It is submitted that the independent chartered engineer had given an opinion that the fair value of the car would be about ....

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....these circumstances this Court is of the opinion that prima facie, the extended limitation period on the ground of mis-declaration assuming that the appellant did indulge in such activity, may not be alleged by the Revenue. Having regard to these circumstances, this Court is of the opinion that, in the interest of justice the direction contained in impugned order requires to be partially modified.....