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PM-STIAC discusses accelerating Industry-Academia Partnership for Research and InnovationIndia, Singapore hold dialogue over cyber policy44 bids received under 10th Round of Commercial Coal Mine AuctionsCops arrest former Dy PM of Nepal in cooperative fraud casePuri highlights India's Petrochemical potential at India Chem 2024UN reports record high cocaine production in ColombiaMinister unveils 'Aviation Park' showcasing India's Aviation HeritageED finds PFI wanted to start Islamic movement in IndiaBlocking Credit - Rule 86ASEBI says investors can use 3-in-1 accounts to apply online for securitiesI-T- Penalty u/s 271(1)(b) need not be imposed when assessee moved an adjournment application & later complied with notice u/s 142(1): ITAT4 Kanwariyas killed as vehicle runs over them in Banka, BiharI-T- Accounting principles do not prescribe maintaining of a day-to-day stock register, and the books of accounts cannot be rejected on this basis alone: ITATUN food looted and diverted to army in EthiopiaCus - Alleged breach of conditions for operating public bonded warehouse; CESTAT rightly rejected allegations, having found no evidence of any such breach: HCUS budget deficit surges beyond USD 1.8 trillionST - Onus for proving admissibility of Cenvat Credit rests with service provider under Rule 9(6) of the Cenvat Credit Rules, 2004: CESTATIf China goes into Taiwan, Trump promises to impose additional tariffsRussians love Indian films; Putin lauds BollywoodCus - Classification of goods is to be determined in accordance with Customs Tariff Act & General Interpretative Rules; Country-of-Origin Certificate may offer some guidance, but cannot solely dictate classification: CESTATCus - Benefit of such Country-of-Origin certificates cannot be denied if all relevant conditions are met under the applicable Customs Tariff rules: CESTATCuban power grid collapses; Country plunges into darknessCus - As per trite law, merely claiming a classification or exemption does not constitute mis-declaration or suppression - any misclassification does not equate to willful intent to evade duty: CESTATKarnataka mulling over 2% fee on aggregator platforms to bankroll gig worker welfare fundCus - Extended limitation cannot be invoked in case of assessee who is a regular importer with a consistent classification approach: CESTAT
 
Cus - SCN pending adjudication - 14 years since importer paid duty under protest and they are running from pillar to post for refund - contempt proceedings against Commr: CESTAT

By TIOL News Service

MUMBAI, DEC 07, 2017: AGAINST the import made vide Bill of Entry dated 02.07.2003, when refund of duty of Rs.26,63,876/- paid Under Protest was claimed by the appellant, that was denied by the adjudicating authority. Such denial was made by a letter dated 28.09.2006 issued on 02.11.2006 and received by the assessee on 17.11.2006.

The appellant preferred an appeal against the above letter but the Commissioner(Appeals) dismissed the same on the ground that the refund had not yet arisen.

Incidentally, a show-cause notice dated 28.09.2006 was issued on 02.11.2006 to the appellant proposing adjudication of classification of the goods imported.

However, the said SCN is not yet adjudicated.

In the matter of the order of dismissal of appeal passed by the Commissioner (Appeals), the appellant has filed an appeal before the Tribunal.

The CESTAT noted -

+ No adjudication has been done although 11 years have expired.

+ 14 years have passed and the appellant is running from pillar to post.

Therefore, the Bench observed -

"4. In view of the above, notice is hereby issued to the learned Commissioner to show-cause as to the reason why contempt proceedings shall not be initiated against him for the denial of justice to the appellant even though 11 years have passed from the date of issuance of show-cause notice and neither hearing of the case was made nor adjudication order has been passed, for reference to Hon'ble High Court of Bombay for appropriate order."

The Commissioner was directed to appear before the CESTAT in person and reply on his defence.

The Registry was directed to mark a copy of the order to the Chief Commissioner and Chairman of CBE&C, New Delhi for appropriate advice to the field.

(See 2017-TIOL-4304-CESTAT-MUM)


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