SEAGRAM MANUFACTURING LTD. Vs. COMMR. OF CUS.

JUDGEMENT

(1.) When the above application for stay came up for hearing, it was agreed that the appeal itself can be disposed of. The appeal is directed against the Order -in -Appeal No. CC(A)/327/ICD/2002 passed by the Commissioner (Appeals). The appeal and stay application filed by the assessee were dismissed on the ground that the appeal was not maintainable.

(2.) By Order -in -Original dated 31 -5 -2002/4 -6 -2002, the Commissioner of Customs, ICD, TKD, adjudicated show cause notices dated 19 -12 -2000 and 16 -8 -2001 issued to the appellant herein. These show cause notices related to the valuation of the Concentrate of Alcoholic Beverages (CAB) imported by the appellants from Scotland during the period from 1995 to May 2001. Under the above order it was held that the declared value of the imported CAB should be determined in terms of Rule 6 of the Customs Valuation Rules, 1988. The Commissioner finalised the provisional assessment and confirmed the differential duty demand of Rs. 41,70,49,724/ -. Against the above order, the assessee has filed appeal C/401/2002 -A along with stay application before this Tribunal. Based on the order passed by the Learned Commissioner, as mentioned above, the Deputy Commissioner of Customs, ICD, TKD, finalized the provisional assessment for the subsequent period, viz., June 2001 to May 2002 covering 46 Bills of Entry. He confirmed the differential duty demand of Rs. 8,81,85,011/ - under proceedings dated 19 -6 -2002.

(3.) Since the Department sought to encash the bank guarantee executed by the appellant for an amount of Rs. 12.77 Crores as a consequence of the finalisation of the assessment as above, the appellants herein filed a writ petition before the Hon'ble High Court of Delhi. By order dated 19 -6 -2002 the Hon'ble High Court directed the Department to maintain status quo with regard to the encashment of the bank guarantee till the disposal of the writ petition. Thereafter the writ petition was disposed of by order dated 23 -7 -2002 with a direction that the interim order dated 19 -6 -2002 passed by the High Court shall continue to be in force till the Commissioner of Customs (Appeals) takes a final decision in the application for stay filed before him.