2019 (2) TMI 778

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....rintendent (AR), for respondent ORDER Per: Dr. D.M. Misra This is an appeal filed against order-in-appeal No. 339 & 340/MCH/DC/Oil Unit/2012 dated 25.6.2012 passed by Commissioner of Customs (Appeals), Mumbai. 2. Briefly stated the facts of the case are that the appellant had imported bulk oil falling under Chapter 27 of the First Schedule to the Customs Tariff Act, 1975 during the rel....

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....re Refinery & Petrochemicals Ltd. vs. CC, Mangalore - 2015 (323) ELT 433 (SC). 4. Learned AR for the Revenue reiterates the findings of the learned Commissioner (Appeals). 5. Heard both sides and perused the records. 6. The short issue in the present appeal for determination is whether differential duty could be levied and collected on the short landing of goods imported, even though ther....

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....ng quantity therefore could only be validly looked at in the case of a purchase tax but not in the case of an import duty. Thirdly, Sections 13 and 23 of the Customs Act have been wholly lost sight of. Where goods which are imported are lost, pilfered or destroyed, no import duty is leviable thereon until they are out of customs and come into the hands of the importer. It is clear therefore, that ....

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.... 17. The Tribunal's reasoning that somehow when customs duty is ad valorem the basis for arriving at the quantity of goods imported changes, is wholly unsustainable. Whether customs duty is at a specific rate or is ad valorem makes not the least difference to the above statutory scheme. Customs duty whether at a specific rate or ad valorem is not leviable on goods that are pilfered, lost or destr....