2023 (6) TMI 474

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....tment sought to add the value of barge charges incurred by them between the anchorage port and the port of unloading. Accordingly, Show Cause Notice was issued and Customs Duty of Rs. 34,04,227/- was confirmed in respect of two Show Cause Notices issued to the Appellant. Being aggrieved by the impugned Order-in-Original, the Appellant has filed their Appeal before the Tribunal along with their Stay Application. This Tribunal after going through Stay Application and their arguments directed the Appellant to pre-deposit of Rs. 15 lakhs to hear the Appeal. Against this Stay Order, the Appellant approached the High Court of Andhra Pradesh. In the meanwhile being informed that the pre-deposit condition was not fulfilled by the Appellant, the Tri....

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....lant are for the period August 1996 to March 2001 the amendment has no bearing and their Appeal is required to be allowed based on the Supreme Court's judgment in the case of Ispat Industries. He further relies on the case law of Grasim Industries Ltd., Vs CC, Jam Nagar wherein the Larger Bench of Tribunal has considered various issues and one of the issues before them was as to whether the amendment carried out in 2007 was retrospective in nature or not. The Larger Bench concluded that these provisions were not applicable retrospectively. Therefore, relying on this case law he submits that the present Appeal is required to be allowed. 3. The Learned AR submits that the same issue was before CESTAT, Bangalore in the case of Andhra Sugars....

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....a -1999 (13) ELT 358 (S.C), in which it was observed thus: "It was further submitted that in the case of Apar's Private Limited this Court was concerned with Sections 14and 15 but here we have to construe the word "imported" occurring in Section 12 and this can only mean that the moment goods have entered the territorial waters, the import is complete. We do not agree with the submission. This Court in its opinion in Re. The Bill to Amend Section 20 of the Sea Customs Act, 1878 and Section 3 of the Central Excises and Salt Act, 1944, 1964 (3) SCR 787 at page 823 observed as follows : "Truly speaking, the imposition of an import duty, by and large, results in a condition which must be fulfilled before the goods can be broug....