2022 (11) TMI 603

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....spondent paid up the entire duty amount on 06.02.2021 & 10.02.2021 on the goods illegally removed from CFS. Penalty of Rs.50,000/- imposed vide another OIO No.79248/2021 dated 29.01.2021 on the respondent under the Handling of Cargo in Customs Areas Regulations, 2009 for violation of said Regulations was also paid. However, they preferred an appeal before the Commissioner (Appeals) against the order passed by the original authority against OIO No.78721/2020 dt. 29.12.2020 aggrieved by the duty demanded. The Commissioner (Appeals) vide order impugned herein observed in para-8 that as the SCN is issued by SIIB and in view of the judgment of Hon'ble Apex Court in the case of Canon India Vs Commissioner of Customs [2021 (376) ELT 3 (SC)], the m....

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....dated 29.01.2021 under the Handling of Cargo in Customs Areas Regulations, 2009 which was also paid by the respondent. The respondent is not contesting the demand of duty or the penalty imposed by the above two Orders-in-Original. Therefore, nothing survives as dispute in the present matter. The direction for remand of the matter by the Commissioner (Appeals) is without any cause as the respondent has paid up the duty and penalty. He submitted that the respondent does not wish to file any further litigation on the order passed by the adjudicating authority and has accepted the liability. He prayed for appropriate orders. 4. Heard both sides. 5. On perusal of the order passed by the adjudicating authority in para-63, the demand raised ....