2009 (6) TMI 782

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.... under Section 3 of the Customs Tariff Act. At that stage, the assessee submitted that, as per the Hon'ble Supreme Court's judgment in the case of CCE, Bhubaneshwar-I v. Tata Iron and Steel Co. Ltd. 2003 (154) E.L.T. 343 (S.C.), cooking coal was not to be considered to be manufactured in India and, therefore, no CVD was leviable on like goods when imported into India. Significantly, this point was recorded in the bills of entry. Later on, when the matters were taken up for finalisation of assessment, the assessing authority choose to finalise the provisional assessments without any change. Meanwhile, the duty assessed was paid under protest. Later on, the assessee filed refund claims, which were sanctioned by the proper officer of customs o....

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....f the duty paid by the assessee was allowed by the Bench after distinguishing the case on hand from the case of Priya Blue Industries Ltd. (supra) etc. On the other hand, the learned SDR refers to the Apex Court's judgment in a review petition filed by M/s. Priya Blue Industries Ltd. vide 2004 (172) E.L.T. 145 (S.C.) and submits that the original authority could not have sat in judgment over the finalisation of assessments made by the competent officer of customs. The assessments were not appealed against. In the circumstances, according to the SDR, the ruling in Priya Blue Industries (supra) is squarely applicable to the instant case. 3. After considering the submissions, I agree with the view taken by the learned SDR on the facts of....