Case Law Details
Principal Commissioner of Customs Vs Custodian (CESTAT Chennai)
CESTAT Chennai held that the respondent is not contesting the duty demand and penalty and the entire duty and penalty is also paid by the respondent. Then, remanding the matter of re-examining whether the SCN issuing authority is proper or not is totally unnecessary and uncalled for.
Facts- The respondent was ordered to pay an amount of Rs. 22,77,047/- on account of pilferage of goods from their CFS without filing Bill of Entry. The respondent paid up the entire duty amount on the goods illegally removed from CFS. Penalty of Rs. 50,000/- was imposed on the respondent under the Handling of Cargo in Customs Areas Regulations, 2009 for violation of said Regulations which was also paid. However, they preferred an appeal before the Commissioner (Appeals).
The Commissioner (Appeals) vide the impugned order held that that the matter requires to be remanded. The Department has therefore filed the present appeal aggrieved by the order of the Commissioner (Appeals) remanding the matter to the original authority.
Conclusion- Held that when the entire duty and penalty has been paid up by the respondent, I do not find grounds to re-examine as to whether the SIIB was the proper officer to issue SCN.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Author Bio
