2014 (12) TMI 941

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....ts that demand has been issued to them on the ground that on returning from the foreign trip, the applicant had not discharged appropriate customs duty, on the quantity of fuel remained in the air craft as unused. He submits that at the time of leaving the Airport, the quantity of fuel present in the aircraft is declared to the Customs authority by filing necessary declaration, (sample copy is annexed at page 209/210 of the appeal memorandum) ; after making the foreign trip, at the time of arrival of the aircraft, at the Indian Airport viz. Kolkata, they have filed necessary declaration indicating the quantity of fuel available therein. (Copy of the declaration is enclosed at page 215 of the appeal memorandum). The Ld. Advocate submits that....

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..... The Ld. A.R. for the Revenue reiterated the findings of the Ld. Commissioner. The Ld. A.R. submitted that the applicant has failed to substantiate their claim that the fuel that has been procured in India and available in the aircraft at the time of its departure from India on a foreign trip, were duty paid, nor they could establish that the applicant had not claimed any drawback/rebate claims. In support, He cited the judgment of this Tribunal vide order No. A-61-70/KOL/2012 dated-08/02/2012 in the case of M/s. Automatic Small Scale Industries & five others Vs. Commr. of C.E., Kolkata-II & Commr. of C.E., Kolkata-II Vs. M/s. Bansal Hardware Stores and three others. 4. The Ld. Advocate for the appellant submits that against the same or....