Custom, Excise & Service Tax Tribunal
M/S. Fast Track International vs Commissioner Of Customs, Chennai on 1 March, 2013
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
SOUTH ZONAL BENCH, CHENNAI
Appeal No. C/148/2012
(Arising out of Order-in-Original No. 18758/2012 dated 7.5.2012 passed by the Commissioner of Customs (Sea Port Import), Chennai)
For approval and signature:
Honble Shri P.K. Das, Judicial Member
1. Whether Press Reporters may be allowed to see the Order for Publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?
2. Whether it should be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
3. Whether the Members wish to see the fair copy of the Order?
4. Whether Order is to be circulated to the Departmental authorities?
M/s. Fast Track International Appellant
Vs.
Commissioner of Customs, Chennai Respondent
Appearance Shri M. Kannan, Advocate, for the Appellant Shri Parmod Kumar, Jt. Commissioner (AR) for the Respondent CORAM Honble Shri P.K. Das, Judicial Member Date of Hearing: 01.03.2013 Date of Decision: 01.03.2013 Final Order No. ____________ After hearing both sides, I find that issue involved in this case is forfeiture of security deposit of Rs.25,000/- of the CHA and has no recurring effect. As the amount involved is less than Rs.50,000/-, the appeal is dismissed under proviso to Section 129A of the Customs Act, 1962. (Dictated and pronounced in open court) (P.K. Das) Judicial Member Rex 2