2001 (12) TMI 868

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....a : The appellants are 100% Export Oriented Unit. They have a Charge Chrome Plant at Choudwar, Cuttack. They imported 12112.000 M.T. Chinese Low Ash Metallurgical Coke and cleared the same vide Bill of Entry dated 8.4.99. The appellant company claimed exemption under Notification No. 53/97-Cus. dated 3.6.97 (as amended), on execution of an End-Use Bond as required under the said Notification and ....

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....nsit Bond under Section 67 of the Customs Act, 1962. On considering the reply of the assessee, the Dy. Commissioner of Customs, Paradeep confirmed the demand of ₹ 1,94,766.00 in respect of the short receipted quantity of 92.770 M.T. of Metallurgical Coke under Section 67 read with 231 Sections 142 and 28(2) of the Act ibid. Their appeal before the Commissioner of Customs (Appeals) is rejecte....

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....overed from them, since there is no violation either on account of exemption Notification in question or of the Bonds executed by them. In support of his contentions, learned Representative, Shri Santhanam for the appellant company relies upon a decision of the Tribunal in their own case reported in 1999 (34) RLT-532 (CEGAT). 3. Shri D. K. Bhowmick , learned J.D.R. for the Revenue on the contrary....

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....e place of despatch (Port) and the place of receipt (appellants' premises), there was no transit loss at all. In fact, the quantity received was higher than the quantity despatched. The difference was between the quantity purported to have been unloaded from the ship in terms of survey report and the import documents, and the quantity actually despatched from the Port. The Tribunal in its deci....