Order date – 10 November 2022

 Facts –

• The Respondent, The Custodian/Manager, M/s.Viking Warehousing CFS, 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 06.02.2021 & 10.02.2021 on the goods illegally removed from CFS. Penalty imposed on the respondent under the Handling of Cargo in Customs Areas Regulations, 2009 for violation of said Regulations was also paid.
• Being aggrieved the Respondent had filed an appeal

Issue –

• Whether the imposition of duty on CFS without filing Bill of Entry is in order?

Order –

• The Tribunal observed that as per the Order in Original the duty of Rs.22, 77,047 was conformed. On the very same investigation, the respondent was issued SCN under the Handling of Cargo Regulations, 2009. The said SCN was adjudicated, and Order in Original was passed imposing penalty on the respondent.
• It is apparent from the impugned order passed by the Commissioner (Appeals) that respondent has paid up the entire duty demanded as well as penalty imposed by the original authority.
• In spite of payment of duty and penalty, the Commissioner (Appeals) has directed for remand for the matter on the basis of the judgment of the Hon’ble Apex Court in Canon India Private Ltd. (supra). When the entire duty and penalty has been paid up by the respondent, the tribunal does not find grounds to re-examine as to whether the SIIB was the proper officer to issue SCN.
• The Tribunal held that that the appeal filed by the Department is not without merits. The direction to remand the matter is totally unnecessary and uncalled for. Therefore, the impugned order directing the matter to be remanded to the original authority in the light of decision of the Apex Court in the case of Canon India Private Ltd. (supra) is set aside.
• Revenue Appeal is allowed.