ABHIJIT INTERNATIONAL Vs. COMMR. OF CUS. (PREVENTIVE), KOLKATA

JUDGEMENT

(1.) HEARD both sides.

(2.) APPELLANT filed this Appeal against the impugned order passed by Commissioner of Customs whereby the demand of additional customs duty imposed under Section 3A of Customs Tariff Act was confirmed.

(3.) THE contention of Appellant is that the Show Cause Notice issued for this demand is already under challenge before the Honble Guwahati High Court and the Honble Guwahati High Court vide order dated 26 -9 -2003 restrained Revenue to enforce the demand for the period in question on furnishing bank guarantee. The contention is that as the issue is pending before the Honble High Court therefore the order passed by the Commissioner of Customs is not sustainable. On merits the contention of Appellant is that as per the treaty with the Govt. of Nepal the import of beer are exempted from payment of Basic Excise Duty under various notifications. The intention of the Government was not to impose any duty on import of beer from Nepal.