2018 (9) TMI 671

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rential duty as ordered by this Tribunal vide order dated 02.07.2018. 2. Sh. G.K. Sarkar, Ld. Counsel appearing on behalf of the applicants submits that this Hon'ble Tribunal in order dated 02.07.2018 reduced the amount of bank guarantee to 100% of differential duty. The Respondent Commissioner has directed to furnish bank guarantee of equal to 100% of the differential duty without considering the deposit made after seizure. He submits that the applicant during investigation deposited some amount of duty which should be adjusted against the total differential duty and only in respect of the balance amount of differential duty bank guarantee needs to furnish. The Revenue vide their letter informed that the amount deposited during inve....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ence was produced by the Revenue that this deposit is towards some past liability. We find that neither any SCN issued nor any demand is confirmed at this stage. Even if the Revenue intend to make out any case of demand for the past liability, in absence of any SCN and confirmed demand, the amount deposited by the applicant cannot be considered as part of past liability. From the letters submitted by the applicants to the Commissioner of Custom, Kandla, it is abundantly clear that the deposit made by the applicant after seizure of the goods is in connection with the seizure of the goods only, one of the letters is scanned below: From the above letter is clear that the deposit is towards the seizure of the goods. Moreover, as observed sin....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....suance of the showcase wich aforesaid during the pendency of the proceedings, the seized goods may dndly be isionaly reased in terms of Section 10A of the Customs Act for which necessary bond and bank pecinte es per law will be provided. Said goods are urgently required. Hence, without go Into the cism and unter claim, it is requested that the goods may be provisionally released to pos hes for who duty payoient has been made and documents processed IMPORTER NAME SIL NO OF ANNEXURE 5000S SEIZURE LOCATION OR SEIZURE GOODS JAUGHTING & AUDIO EQUIPMENT CO 12,3,4,5,6,7,8,9,10 EC 0510055717) FEDINDIA ENTERPRISES (IEC AAP9203A) FO ZIP ZA FVT LTD. ZIP ZAP EXIM PVT. LTD. PLOT NO 397 SEC PLOT NO 40 SC....