1984 (4) TMI 300

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Assistant Collector of Customs, Appraising Department, Bombay, assessed duty under I.C.T. Item No. 28 at 60% basic custom duty +10% auxiliary duty +15% C.V. duty amounting to Rs. 1,22,44,062.64 on the total value of Rs. 1,28,21,008. 2. The appellants later contended that the Customs authorities have wrongly assessed the duty on the consignment and, therefore, the appellants were entitled for refund. A claim was preferred on 12-11-1973 to the Assistant Collector of Customs, Bombay, for refund contending that the subject consignment was exempted from payment of 60% basic duty vide Ministry of Finance Notification No. 115-Customs, dated 11-8-1973 (File No. 355/11/72-Customs-I), dated 11-8-1973. The appellants claimed the refund of Rs.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cting the Assistant Collector to examine the claim de novo. The appellants lodged their claim after the finalisation of the Bill of Entry on 18-7-1977. That was rejected by Assistant Collector of Customs, with a printed slip (No. S/3-382/77 GS, dated nil but reportedly received by F.C.I, on 2-5-1978). On appeal, the Appellate Collector rejected the same on the basis that a copy of the order-in-original was not produced. The appellants have, therefore, come forward with the present appeal. 3. Shri D.N. Mehta, Consultant, appearing for the appellants narrated the hardship caused to the appellants being driven from pillar to post, even though the ad hoc Exemption Order was squarely applicable to their case. He also referred to a decisi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rusal of the documents filed indicates that the appellants imported Ammonium Nitrate Phosphate by ex. s.s. Jag Rekha during the month of June, 1973. The Bill of Entry filed shows that 13,999,993 M.T. of fertilizer were imported on 30-6-1973. The Exemption Order refers to the same vessel and the same quantity Rs. 14,000 M.T.'. Of course, the arrival ports have been mentioned as Vizag and Calcutta; but the goods were imported at Bombay. The change in the arrival port would not make the shipment different. We do not also accept the contention that the Bill of Entry could refer to some other shipment. This Bill of Entry had been filed before the authorities concerned to a different shipment. Further, a scrutiny of the Bill of Entry as also the ....