RELIANCE INDS. LTD. Vs. COMMISSIONER OF CUSTOMS, JAMNAGAR

JUDGEMENT

(1.) AFTER hearing both the sides for a while on the stay petition and noting that only a short issue is involved, we waive the pre -deposit and take up the appeal for final disposal.

(2.) HEARD both sides.

(3.) WE find that admittedly the bills of entries were finalized by the Asst. Commissioner indicating the differential duty payable; the assessed bills of entries were handed over to the appellant in February, 2007. The appellant wrote a letter dt. 19 -3 -2007 to the assistant commissioner contesting the assessment and sought a speaking order. After taking into account their submissions he issued a speaking order dated 28 -3 -07 indicating the grounds on which he was enhancing the value and confirmed the demand of duty amounting to Rs. 4,88,24,318/ -. Against this order, the appellant filed an appeal before the Commissioner (Appeals), who has dismissed the same on a short ground that the finalized bills of entries were handed over to the importer on 27 -2 -2007 and that appeal has been filed only on 18 -5 -2007 i.e. beyond the stipulated period of 60 days from the date of handing over of the assessed bills of entries.