TaxTMI 
TaxTMI 
2020 (1) TMI 438
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..../E No.621470 dated 28.04.2004 and B/E No.633745 dated 25.05.2004 along with interest till date of payment. 2.The petitioner had imported coal in 2004 on two vessels, the M.V.Tamil Anna and M.V.Selendang Nilam and had remitted Additional Duty Deficit (ADD) in respect of the imports. An indemnity bond had also been executed by the petitioner. Thereafter, the petitioner, vide communication dated 25.04.2005 enclosed various original documents in regard to the imports requesting the Deputy Commissioner of Customs to finalise the proceedings for assessments and refund the EDD and Cess remitted, expeditiously. 3.Admittedly, despite the elapse of nearly 15 years from the dates of the Provisional assessments of the Bills of Entry, no final ass....
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....4 for import of Coal from Indonesia and the Bills were assessed provisionally with Extra Duty Deposit of Rs. 21,92,486/- in terms of the instructions contained in Board's Circular No.11/2001-Cus dated 23.02.2001. The Directorate of Revenue Intelligence, New Delhi undertook certain investigations into the import of Coal from Indonesia against some importers and hence the assessment of the Bills of Entries filed by M/s.Dalmia Cement (Bharat) Ltd., continued to be provisional. However during February, 2008 the petitioner filed refund claims for the EDD deposited by them. The claims could not be sanctioned for want of finalization of the said provisional assessments. DRI, Mumbai Zonal Unit vide their letter dated 29.07.2019 received on 05.08.20....
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....ation of the provisional assessments and hence there is no limitation that would apply. This argument is unacceptable in the light of Circular No.11/2001 dated 23.02.2001, wherein at paragraph-9 the Board states as follows: '9.The amount of extra duty deposit presently kept at 1% will be continued. Board has however decided that if the importer does not furnish complete reply to the questionnaire within 30 days, of receipt of the 'Questionnaire' by the importer, the extra duty deposit will be increased to 5% till the date of receipt of reply by the Department. It should therefore be impressed upon the concerned importers (in the public notice that is issued) to ensure timely replies being sent to the Questionnaire to avoid any high....
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....el Co. Ltd. Vs. Commissioner of C. Ex. & Cus., Bhubaneswar (2003 (154) ELT. 343 (SC)), held that, since coal is neither produced nor manufactured, the additional duty of customs is also not leviable on imported coal under Section 3 of the Customs Tariff Act read with section 6 of the CCDA. Audit para no. 10,12 (DAP No.74) of C&AG's audit report for 2002-2003 (Customs) has also been settled by the C&AG on the aforesaid grounds. 3. In light of the above, the issue regarding leviability of cess/additional duty of customs on imported coal stands settled. You are requested to instruct all concerned to finalise the provisional assessments accordingly & decide the pending demands on the aforesaid issue. Yours faithfully, ....