JUNED BILAL MEMON Vs. COMMISSIONER OF CUSTOMS, AHMEDABAD

JUDGEMENT

(1.) LEARNED advocate fairly submits that he is not contesting confiscation, imposition of redemption fine and penalty. The only ground he would like to submit is with regard to relevant date for the purpose of calculation of duty liability on the goods which have been provisionally released. He submits that duty paid at the time of provisional release of the goods is to be treated as deposit and the date of order -in -appeal appropriating the amount paid is the date of payment of duty. Since the Commissioner (Appeals) had specifically ordered appropriation of the amount paid at the time of provisional release towards duty liability adjudged under Section 125(2) of Customs Act, 1962. For this purpose he relied upon the decision of the Tribunal in the case of M/s. Siddheshwar Sizers vide order No. A/2275/WZB/AHD/2008 dated 30 -9 -2008 [2009 (242) E.L.T. 253 (Tri.)].

(2.) I find that as submitted by the learned advocate in the order cited by him, it has been held that duty liability is to be calculated at the prevailing rates at the time of passing the order in original. In this it is to be taken as date of order in appeal. This is in view of the fact that Commissioner (Appeals) has finally decided the confiscation and also has ordered adjustment of amount paid and further the order of Commissioner (Appeals) has attained finality since the appellants are not challenging the same. In view of the above submissions made by the learned advocate that calculation of duty has to be as on the date of order -in -appeal, is accepted and it is held that duty liability should be calculated on this basis.

(3.) APPEAL is disposed of in the above manner.