2012 (7) TMI 1012

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.... (Oral)]. - We have heard Ms. Ami Yagnik, learned counsel appearing for the appellant. This appeal has been admitted on the following substantial question of law. Whether the Tribunal below committed substantial error of law in holding that the letter dated February 7, 2005 of the Superintendent of Customs, Customs House, Jamnagar, could not be considered as appealable order and that minimum ob....

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....order dated 7-10-2010, a direction was issued that importer shall furnish a bank guarantee for differential duty of Customs payable under Section 14(1) and Section 14(2) of the Customs Act, 1962. It was clarified in the order that this arrangement would be subject to the order to be made by the Revenue of final assessment and the copy of the assessment order shall be filed along with affidavit-in-....

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....heir letter dated 16-2-2005 that since writ petition filed by the respondent is sub judice and was pending disposal before the High Court, therefore, bank guarantee cannot be invoked. The Superintendent, Customs Department informed by letter dated 16-2-2005 that since the High Court has ordered that arrangement of furnishing bank guarantee for the differential duty of Customs payable under Section....

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....appeal before Commissioner (Appeals), Customs, Jamnagar under Section 130 of the Customs Act, 1962 who has dismissed the appeal as time barred on the ground that final assessment order was made on 7-2-2005 and it was communicated to the respondent on 8-2-2005. Therefore, the appeal was filed with delay. The order of the Commissioner (Appeals), Customs, Jamnagar was challenged by the respondent by ....