2016 (5) TMI 1382

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....fere with an interim order of a Tribunal, particularly when the main Appeal is pending before the Joint Commissioner of Sales Tax (Appeals), Mumbai City Division, Mumbai. 3. However, Mr. Sridharan, learned Senior Counsel appearing on behalf of the petitioners, submits that the Tribunal has correctly and faithfully recorded all the arguments and referring to three aspects. The first aspect in the controversy was about the Duty Paid Transactions. It was argued that the petitioners conduct business of import and trading of alcoholic beverages. During the relevant period, the petitioners imported and cleared certain goods after filing Bills of Entry for Warehousing under Section 46 of the Customs Act, 1962 (for short, "the Act"). The importe....

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....he Revenue, invites our attention to the affidavit in-reply filed to this writ petition and the rejoinder to submit that even with regard to the first part, the Tribunal has found that the entire burden, as is claimed, has not been discharged and a sum of Rs. 1,56,32,612/- has been paid under protest on the total amount of tax levied under the Customs Act and, therefore, the Tribunal has considered this payment against the quantum of part-payment, to be decided by the Tribunal. Then the Tribunal, according to Mr. Sonpal, has considered even the other two arguments and in that regard he invites our attention to paragraph 5 of the Tribunal's order and consideration of the issue by the Tribunal. He also relied on paragraph 18 of the same. ....

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....cided in Appeal, either by the First Appellate Authority or by it. In the present case, beyond referring to what transpired before the Settlement Commission and making a sweeping observation that the petitioners/appellants had adopted a modus operandi of under invoicing, which was subsequently unearthed by the Directorate of Revenue Intelligence (DRI), that the Tribunal concludes that the quantum of customs duty which should have been part of the sale price of the goods imported and sold by the petitioners cannot be said to be inclusive of the quantum of customs duty evaded and subsequently unearthed by the DRI. We are at a loss and are left to guess as to which Section or provision of the Maharashtra Value Added Tax Act, 2002 the Tribunal ....