1995 (5) TMI 108

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....llant. Shri J.P. Singh, JDR, for the Respondent. [Order per : K.S. Venkataramani, Member (T)]. - The appellants, herein, imported a consignment described in the Bill of Entry as Graphite powder in May, 1982 through Calcutta Customs House. The goods were cleared on paying duty under Heading 38.01/19 CTA @ 60% + 25% plus addl. duty of Customs (CVD) @ 8%. Subsequently, the appellants filed a....

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....ir case. The Collector (Appeals), therefore, found no reason to interfere with the Assistant Collector's order. Hence, this appeal. During the course of hearing, attempt was made to obtain certified copy of the related Bill of Entry. The Customs House has, however, informed that the Bill of Entry has since been destroyed in 1989. Ld. Consultant, Shri R. Subramanian submitted that the goods are nat....

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....nly uncertified copies had been submitted before him and not originals. The ld. D.R. cited and relied upon Tribunal decision in the case of H.M.T. v. C.C. - 1990 (46) E.L.T. 434 to say exemption cannot be extended subsequent to clearance but has to be claimed at the time of import. The Tribunal decision in the case of Heavy Engg. Corporation v. C.C. - 1990 (45) E.L.T. 131 was relied upon by the ld....

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....pellants say, "The appellant undertakes to submit the original/certified copy of the relevant document in support of their claim for refund of duty to the Assistant Collector of Customs, Appraising Refund Section, in pursuant to the appropriate order of CEGAT........" However, the position now, more than a decade after the import, is that the relevant Bill of Entry is reportedly destroyed. The app....