2001 (11) TMI 835

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....t, for the Appellant. Shri G.S. Menon, SDR, for the Respondent. [Order per : Jeet Ram Kait, Member (T)]. -  This appeal has been filed against Order-in-Appeal No. 24/97-Cus., dated 12-5-97 in which the Commissioner (Appeals) has rejected their appeal that the rate of duty on the date of receipt of Bill of Entry will be applicable. 2. Ld. Advocate Shri A.K. Jayaraj and Shri M.....

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....Bill of Entries for clearance was assessed when the timber was sought to be removed from the warehouse and as such the rate of duty prevailing on the date of removal from the warehouse is the relevant one. They also submitted that the Assistant Commissioner failed to appreciate that their removal of cargo from the vessel into private bonded warehouse of M/s. Hari & Co. took place immediately after....

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....ore Port in February 1997 and then in the Tuticorin Port in the same month. The importers in the Mangalore Port were allowed to store them without any Bill of Entry being filed and then allowed clearances from the storage point without payment of duty. They have therefore submitted that the cargo discharged by the same vessel is to suffer duty at Tuticorin, it is highly discriminatory and unjustif....

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....We have considered the submissions made by both the sides and find from Paras 6 to 11 that the Commissioner (Appeals) has dealt in detail the facts of the case, the law involved and has also supported his decision by quoting various judgments rendered by the Apex Court, Delhi High Court and the Tribunal. We, therefore feel that the relevant date for the purpose of levying the duty is from the date....