2017 (6) TMI 1056

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....esent for the Appellant: Mr. S. Vasudevan, Advocate, Mr. Devender, Advocate Present for the Respondent: Mr. R.K. Maji, D.R & Mr. Nanthuk, D.R. ORDER PER: S.K. MOHANTY This appeal is directed against the impugned order dated 5^th March 2014 passed by the Commissioner of Customs, Inland Container Depot, New Delhi. 2. Brief facts of the case are that the appellant imported 20 container....

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....appellant fairly admits that the appellant is not eligible to the benefit of Notification 21/2012-Cus. for the goods imported, but submits that the proceedings initiated under Section 28 ibid is not proper and justified inasmuch as, assessment of bills of entry made under Section 18 has not been finalized. Thus, he submits that the impugned order passed is not sustainable. To support such stand, l....

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....r Section 28 ibid. Section 28 ibid deals with recovery of duties not levied or short levied or erroneously refunded. On perusal of the said statutory provisions, it reveals that in order to invoke the said statutory provisions, two things must be satisfied, i.e. non-levy of duty or short levy of duty. In the present case, since the assessment is provisional, the duty liability has not been determi....

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....olden rule of literal interpretation should be applied. The difficulty which may be faced by the Revenue is of no consequence. The power under Section 11A of the Act can be invoked only when a duty has not been levied or paid or has been short-levied or short-paid. Such a proceeding can be initiated within six months from the relevant date which in terms of sub-section (3)(ii)(b) of Section 11A of....