2017 (7) TMI 118

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....oused goods, the limiting of warehousing charges to the period for which goods are warehoused and the permission accorded to the respondent to seek rectification of the computed duty liability on failure to meet export obligation under the Duty Exemption Entitlement Certificate (DEEC) scheme. M/s Diwakar Engineers Ltd had been fastened with duty liability of Rs. 56,94,630 for failure to fulfil export obligation against imports effected in 1982-83 under the said scheme in accordance with notification no.117/78-Cus dated 9^th June 1978. Detention notice was issued under section 142 of Customs Act, 1962 for recovery of this amount. 2. In pursuance of the detention notice, seven consignments of M/s Diwakar Engineers Ltd were proceeded agains....

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....der the scheme for which the appellant had been issued with advance licence. The notice for demand of the unpaid amount had been issued on 7^th July 1989. That was an independent order which should have been appealed against to determine the appropriate duty liability that yet remained. It is not proper that an appeal pertaining to quantification of the residue amount payable to the importer under section 150 of Customs Act, 1962 is used as the vehicle for appealing against the crystallisation of duty liability. That should have been dealt with in a separate appeal proceedings and, hence, the direction accorded by the first appellate authority is beyond the scope of his jurisdiction. 4. The issue that concerns us is the liability for int....