1986 (2) TMI 175

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....J. Gopinath, SDK, for the Respondent. [Order].  - This is a miscellaneous application filed by the Respondent in the appeal before us-filed by M/s. Tinplate Company of India Ltd.-praying for the addition of (1) M/s. Iron & Steel Controller 234/4-A.J.C. Bose Road, Calcutta-20, (2) M/s. Steel Authority of India Ltd. 16, Kasturba Gandhi Road, New Delhi-1, and (3) M/s. K.R.S.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... to be assessed to customs duty under Heading 73.13 of the Customs Tariff Act, 1975 (along with additional and auxiliary duties), were, on arrival in Calcutta after 1-1-1984, kept in a Customs Bonded Warehouse in terms of S. 59(1) of the Act; (b) on or about 4-2-1984, an ad hoc exemption notification under S. 25(2) of the Act was issued, exempting the 27,440 M/Tonnes of the said goods imported ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d was thus 20.586.670 M/Tonnes. On the basis of these allotments the bulk of the goods were cleared from the warehouse after assessment to duty in terms of the aforesaid notification, when a notice dated 21-7-1984 was issued, alleging, inter alia, clearance of a quantity of 8378 138 M/Tonnes in excess at the concessional rate of duty of 20% and requiring the Respondent to show cause why an amount ....