TaxTMI 
TaxTMI 
2023 (6) TMI 142
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....scussions and findings, I pass the following order:- (i) I Order M/s. Trans Freight Containers Ltd to pay the Customs duty of Rs. 44,90,571/- (Rupees Forty-four lakhs ninety thousand five hundred and seventy-one only) on imported raw-materials lying un-used in stock at the customs bonded warehouse, semi-finished containers and H.R. coils in terms of Notification No. 52/2003-Cus dated 31.03.2003 and as per para 53,54 and 55 of Chapter 22 of CBEC's Customs Manual. (ii) The Customs duty amount of Rs. 58,83,085/- (Rupees Fifty eight lakhs eighty three thousand and eighty-five only) paid by M/s. Trans Freight Containers Ltd vide TR6 challan Nil dated 28.06.2007 is ordered to be appropriated against the Customs duty ordered to be paid at Sr.....
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....mination of rate of duty. Similarly for determination of assessable value of finished/semi-finished goods and capital goods, the relevant date will be the date on which the warehousing licence expired. The Commissioner has failed to give any such findings in respect of date on which warehousing license expired 4.2 As per Show Cause Notice dated 27.12 2006 the Warehousing Licence No VII/Cus/TFC/1/97 (6) dated 27.02.1997 was renewed upto 31.12.2002 and it was proposed to cancel the warehousing license with effect from 01.01 2003. The Adjudicating authority therefore was required to give his finding on this issue, which he failed to do. 4.3 The Adjudicating authority has arrived at total Customs duty of Rs. 10,86,385/- on HR Coils. The s....
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....00/- per container and value of 40' container as Rs 56,000/- per container as per their certificated dated 28.09 2012, and has accordingly determined the duty of Rs 18,86,333/- at the rate of duty prevailing in the year 2012- 13 (Nov 2012). As per para 5.2 of the Hon'ble CESTAT's order dated 29.11.2011 "As regards the goods lying in job worker's premises as also on the finished goods manufactured, the duty demand will be sustainable only to the extent of Excise duty leviable on the said product at the time of debonding" As per Show cause notice, all containers were in semifinished condition. Therefore, before arriving at the duty liability on these containers, the adjudicating authority was required to record its findi....
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.... value the date of expiry of warehousing licence which as per SCN was 31.12.2002. The Adjudicating authority has therefore erred by allowing the depreciation on capital goods upto the year 2006-07 and in holding that no duty is payable on the said capital goods due to their Nil value. 3.1 We have heard Shri Sunil Kumar Katiyar Assistant Commissioner, AR for the Revenue and ShriV. M. Doiphode,Advocate for the appellant. The entire issue in the present case is with regards to the date of debonding of the EOU. As per Revenue the depreciation on account of capital goods should have been allowed only up to the date of cancelation of warehousing license that is 31.12.2002 and not thereafter we as Commissioner as allowed depreciation of till the....
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....ll be sustainable only to the extent of excise duty leviable on the said products at the time of debonding. In the instant case, we notice that the duty demands have been confirmed in respect of raw materials and consumables consumed and utilised in the manufacture of goods which have been exported during the period from 1997-98 to 2001-02. Such a duty demand is totally and completely unsustainable. 5.3. As regards the capital goods, in as much as the appellant utilised the same in the manufacture of export goods, depreciation has to be permitted as provided for in the Notification and as clarified in the Board's Circular No. 14/2004. As regards the confiscation of the goods and consequent imposition of penalty, we find that the appe....