Tribunal: Separate appeals needed for each Bill of Entry. No Court fee if no demand.

The Tribunal held that separate appeals must be filed for each self-assessed Bill of Entry, as each entry should be treated as an assessment order requiring individual appeals. The appellant was not required to pay any Court fee as there was no demand, interest, or penalty involved in the case, in line with the provisions of the Finance Act, 1994, and the Customs Act. Consequently, the defect memo and miscellaneous application were disposed of as per the Tribunal's ruling.

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Issues:
1. Whether separate appeals are required to be filed for each Bill of Entry self-assessed by the appellantRs.
2. Is the payment of Court fee necessary for appeals involving self-assessed Bills of EntryRs.

Analysis:
1. The appellant argued that since all 530 Bills of Entry were self-assessed based on a single SVB Order, only one appeal is needed for all entries. However, the Revenue contended that separate appeals must be filed for each assessment. The Tribunal referred to Rule 6A of Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982, explaining that each Bill of Entry should be treated as an assessment order, requiring separate appeals for each entry. Thus, the appellant needs to file individual appeals for all Bills of Entry.

2. Regarding the payment of Court fee, the appellant relied on a previous judgment by CESTAT in Glyph International Ltd. v. C.C.E. & S. Tax, arguing that no fee is required as there is no confirmation of demand, interest, or penalty. The Revenue, however, asserted that Court fee is applicable for each appeal. The Tribunal examined Section 86(6) of the Finance Act, 1994, and Section 129A of the Customs Act, determining that fees are only chargeable for appeals involving demand, interest, or penalty. Since the present case did not entail such elements, the appellant was not obligated to pay any Court fee.

In conclusion, the Tribunal ruled that separate appeals must be filed for each self-assessed Bill of Entry, and no Court fee is payable by the appellant due to the absence of demand, interest, or penalty. The defect memo and miscellaneous application were disposed of accordingly.

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