2021 (10) TMI 599

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....KRISHNA., ADV. K.S. SANTHI ORDER S.V. Bhatti, J. The appellant in Customs Appeal No.3/2018 is the Review Petitioner. Customs Appeal No.3/2018 was filed by the Revenue being aggrieved by the Final Order No.21924/2017 dated 02.08.2017 on the files of Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Bangalore. 2. The Tribunal, through the order impugned in the appeal, directed....

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....dgment in the above case). Hence, the final position is that the respondent remains liable to pay the evaded duty/additional duty as going to be adjudicated by the Commissioner of Customs/adjudicating authority, pursuant to the remand order dated 01.03.1995 issued by CEGAT/CESTAT. Though this exercise could not be completed for administrative reasons, the respondent cannot be exonerated from the l....

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.... goods. This is borne out by the concluding paragraph o the final order dt.01.03.1995 of CEGAT. Under such circumstances complete and unconditional refund of the amounts claimed by the respondent would cause serious prejudice to the Department." 3. Learned ASGI appearing for the Review Petitioner argues that the review is intended to protect the right of the Department in determining and collec....

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....d, and no error, in fact, is pointed out to us in the judgment under review. However, from the circumstances now brought to our notice, we are of the view that, firstly, the Department is independent and none has restricted the authority or stifled the functional duty of the Revenue to act in determining the duty/additional duty payable by the respondent against the subject import in accordance wi....