2021 (10) TMI 599

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.....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 the Department to refund the amount deposit....

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....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 liability to pay duty before the final decision is tak....

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....95 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 collecting the duty/additional duty payable by the respondent herein against subject import....