Custom, Excise & Service Tax Tribunal
Commissioner Of Customs vs M/S. Radha Krishan Khushi Ram on 7 November, 2016
IN THE CUSTOMS, EXCISE AND SERVICE TAX
APPELLATE TRIBUNAL, NEW DELHI
PRINCIPAL BENCH, COURT NO. IV
Customs Appeal No. 50046 of 2015
[Arising out of Order-In-Original No. 18/RKB/CC/NCH/2014 dated 29.8.2014 passed by Commissioner of Customs (ICD, TKD), New Delhi]
For approval and signature:
Hon'ble Ms. Archana Wadhwa, Member (Judicial)
Hon'ble Mr. V Padmanabhan, Member (Technical)
1
Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?
No
2
Whether it should be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
No
3
Whether Their Lordships wish to see the fair copy of the Order?
Seen
4
Whether Order is to be circulated to the Departmental authorities?
Yes
Commissioner of Customs Appellants
New Delhi
Vs.
M/s. Radha Krishan Khushi Ram Respondent
Appearance:
Shri Govind Dixit, AR for the Appellants None for the Respondent CORAM:
Hon'ble Ms Archana Wadhwa, Member (Judicial) Hon'ble Mr. V Padmanabhan, Member (Technical) Date of Hearing/ Decision: 07.11.2016 FINAL ORDER NO . 54897 /2016 Per Archana Wadhwa (for the Bench):
The present appeal stands filed by the Revenue against the order of Commissioner (Adjn) vide which he has vacated the Show cause notice proposing confirmation of differential customs duty of Rs.5,31,891/- on the allegation of under valuation.
2. Inasmuch as the duty involved in the present appeal is less than Rs.10 lakh, we are of the view that the Revenues appeal is not maintainable in view of the Litigation Policy dated 17.12.2015 of the Government of India.
3. Accordingly we dismiss the appeal under Litigation Policy.
4. The objection raised by the learned AR that the issue is as regards of issuance of show cause notice by DRI is before the Honble Supreme Court and as the appeal should be adjourned to await the decision of Honble Supreme Court does not appeal to us inasmuch as the Revenues appeal is being dismissed under Litigation Policy and not on the legal issue of DRI jurisdiction to issue the Show Cause Notice.
(dictated and pronounced in the open court )
( Archana Wadhwa ) Member(Judicial)
( V Padmanabhan)
ss Member(Technical)
2