2018 (5) TMI 1717

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....der we disposing of appeal as well as the cross objection. 4. Heard Ld. Departmental representative and perused the records. On perusal of records it transpires that the issue is regarding assessment of Bill of Entries wherein differential duty of 3,39,375-/ is confirmed against respondent. Aggrieved such assessment, appeal was filed before the first appellate authority. The first appellate authority after following due process of law agreed with the contentions as raised by the respondent and set aside the demand of differential duty. 5. Ld. Departmental representative draws our attention to the Order-in-Appeal and submits that it is in error to hold that the goods which were imported were Crude Palm Olein and not Palm Oil as held by....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....espective of the quantity ascertained through ullage. I had gone though CBEC circular 85/2003-Cus carefully and notice that certain guidelines have been given therein for testing of import cargo in question and assessment thereof given therein for testing of import cargo in question and assessment thereof do not find any licence given therein, to the adjudicating / assessing authorities given a non speaking order even when the test results are against the claim the importers. For this reason, I find that the finalization of the said assessment in the said manner, is no way supported by the said CBEC circular. Furnishing cogent reasons for re-classifying the goods is elementary constituent of a speaking order and I am in no doubt to hold tha....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ic rate. For this, examination of the notification No. 36/2006 Cus (N.T) dated 03.08.2001, which is reproduced below herein for easy reference necessary. 7.1 Notification 36/2001-Cus(N.T) dated 03.08.2001. (does incorporate the amendments made from time to time, as the same is reproduced only for highlighting the systems of assessment in respect of goods in question) "In exercise of the powers conferred by sub-section (2) of section 14 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary and expedient so to do, hereby being satisfied that it is necessary and expedient so to do, hereby fixes the tariff values specified in column (4) of the Table below, in respect of the imported goods of t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t the said CBEC circular No. 6/2006-Cus dated 12.01.2006 is not at all relevant to the present case, in the sense contended by the revenue and I find that the reliance placed by the Assistant Commissioner on the said circular vitiates his order of finalization, absolutely. 9. Moreover, I find that the circumstances of the instant case necessitate recourse to Section 23 of the Customs Act, 1962, which I feel, renders the importer eligible for remission of duty in respect of the 21.773 MTs of oil, received short by them, in as much as, I find that title to the said goods had been duly relinquished by the appellants. I also find that there is no dispute regarding the fact of short receipt of the said goods between both the parties. Hence I ....