2021 (10) TMI 85

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....ith transfer shortages as were mentioned in the re-warehouse services received from the Central Excise Authorities. Department, based on those shortages amounting to Rs. 3,82,143/- proposed the same to be recovered from the appellant, vide letter dated 13.04.2015. The said amount was paid by the appellant, however, under protest citing the shortages except for one within the permissible limit of less than 1%. Thereafter the importer filed an application seeking refund of the said duty paid under protest. The said refund application dated 16.04.2018 was initially returned back with the direction to approach the appropriate jurisdictional Commissionerate. When the same was re-submitted, the refund was proposed to be rejected vide Show Cause N....

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....bout any order of final assessment or about any speaking order for closing the transfer bonds. The duty otherwise was paid under protest for which appellant is not otherwise liable. The refund has therefore wrongly be rejected. It is alleged that no opportunity of personal hearing was ever given to the appellant at the time of closure of transfer bonds. There is no information as to how the amount of differential duty has been calculated. The order and challenge is alleged to be totally and contrary to the facts. Learned Counsel while laying emphasis on Mangalore Refinery & Petrochemicals Ltd., Vs C.C., Mangalore [2015 (323) E.L.T. 433 S.C.] and Century Yarn Vs Commissioner of Customs, Indore [2016 (331) E.L.T. 111 (Tri.-Del)] has prayed fo....

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....l was allowed in terms of Section 67 of Customs Act, 1962. The said material was cleared from the customs office vide Shipping Bill No. 2645/2014 dated 08.08.2014. A re-warehousing certificated was issued from Superintendent, Customs Bheemli to Superintendent, Bonds vide letter No. 75/2015 dated 11.02.2015 but for 111560 Kgms of Isopropyl Alcohol only as against the shipping bill quantity of 112000 Kgms. As such, the differential duty for the short quantity of 190 Kgms was demanded from the appellant which was deposited by him vide Challan No. 62 dated 04.03.2015. No doubt, the noticed shortage is less than 2% of total quantity on goods released under various shipping bills. The appellant had submitted in response to the show cause notice t....

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....mitted. Regulations 3 and 4 of the Warehoused Goods (Removal) Regulations, 1963 Regulation 3 - Conditions for transport of warehoused goods to another town- Where the goods are to be removed from one warehouse to another in a different town the proper officer may require the person requesting removal to execute a bond in a sum equal to the amount of import duty leviable on such goods and in such form and manner as the proper officer deems fit Regulation 4 - Terms of the bond to be executed- The terms of the bond shall be that if the person executing the bond produces to the proper officer, within three months or within such extended period as such officer may allow, a certificate issued by the pr....