IMPERIAL EXPORTS Vs. COMMISSIONER OF CUSTOMS, COCHIN

JUDGEMENT

(1.) THE appellant is required to pre -deposit a sum of Rs. 2,19,499/ -. The appellants contended that they have already deposited the duty amount as assessed in terms of the show cause notice. The appellants have worked out the duty and the same is only Rs. 300/ -. On this account, a report was called for from the Department.

(2.) HEARD the learned JCDR for the Revenue. She submits that the rate of duty should be worked at Rs. 200/ - per Kg. Therefore the demand has been correctly worked out and the appellants should pay the duty amount.

(3.) THE learned Counsel submits that the duty has been calculated on different terms and the calculation is beyond the terms of the show cause notice.