THE HON'BLE SRI JUSTICE P. SAM KOSHY
AND
THE HON'BLE SRI JUSTICE LAXMI NARAYANA ALISHETTY
C.E.A.No.116 of 2006
ORDER:(per Hon'ble Sri Justice P.SAM KOSHY)
Heard Mr. S. Ravi, learned counsel for the appellant and
Mr. Dominic Fernandez, learned Senior Standing Counsel for CBIC
appearing for respondent.
2. The instant appeal has been filed assailing the order dated 09.05.2006 passed in Customs/100/2005 by the learned Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench (CESTAT), FKCCI-WTC Building, K.G.Road, Bangalore (briefly referred to as "the Tribunal"), received by the appellant on 25.05.2006.
3. The point of issue in the present appeal is whether notice under Section 72(2) of Customs Act, 1962 was required to be issued, as petitioner had failed to clear the goods within the prescribed period of time.
4. Learned counsel for the parties accepted the legal position of the entire issue getting settled by the judgment of the Hon'ble Supreme Court in the case of Kesoram Rayon Vs. Collector of Customs, Calcutta 1, whereby, it has been held that subsequent to the amendment that has been brought to Section 59 (1)(b), there 1 1996 (86) ELT 464 (SC) 2 PSK,J & LNA,J CEA.No.116 of 2006 was no further requirement for issuance of any notice and that it was incumbent upon the assessee as regards payment with interest under Section 61(2) from the date it fell due.
5. Given the aforesaid contention by the learned counsel on either side, we are of the considered opinion that no strong case has been made out by the appellant calling for an interference with the impugned order, more particularly, for the reason that the matter stands covered by the judgment of the Hon'ble Supreme Court in the case of Kesoram Rayon (Supra).
6. The Appeal thus fails and is accordingly rejected. There shall be no order as to costs.
Miscellaneous applications pending, if any, shall stand closed.
__________________ P. SAM KOSHY, J ________________________________ LAXMI NARAYANA ALISHETTY, J Date: 20.09.2023 Pvt 3 PSK,J & LNA,J CEA.No.116 of 2006 THE HONOURABLE SRI JUSTICE P. SAM KOSHY AND THE HONOURABLE SRI JUSTICE LAXMI NARAYANA ALISHETTY C.E.A.No.116 of 2006 Date: 20.09.2023 Pvt