2018 (7) TMI 190

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....spondent (s) ORDER Per Shri Bijay Kumar The appeal has been filed by the appellant against the Order-in- Original No.KOL/CUS/Port/08/2010 dated 26.02.2010 passed by the Commissioner of Customs (Port), Kolkata, wherein he has confirmed the demand of duty imposing interest for the amount mentioned in the impugned order. 2. The ld. Counsel on behalf of the appellant submits that the impug....

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....issued by the Customs Authority for finalization of provisional assessment and demand of duty and interest under Section 18 of the Customs Act, 1962 is not applicable, either in law or to the facts of the case, in as much as the order of ex-bond clearance of warehouse goods is a final assessment order and there is no scope of making provisional assessment thereof. The Order of assessment passed....

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....r dated 08.03.2006, wherein it has been stated that the export obligation of the subject goods has been discharged as per para 4.25 of HBP 2004-09. It is also argued that defect in the first show cause notice, if any, cannot be rectified by issuance of fresh notice and/or corrigendum to said earlier notice. By issue of second demand notice which is not sustainable in law. Ld. Counsel further....

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....ection 72(1). 3. On the other hand ld. D.R. has reiterated the grounds contained in the impugned order. 4. We have heard the rival submissions and also perused the case records. 5. The issue before us is to decide as to whether the goods imported earlier and kept under bond which has expired could be extended the benefit of advance licences which has subsequently been issued by the licens....