2024 (1) TMI 198

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....nd that might arise as a consequence of re-assessment of bill of entry. 1.1 M/s. Indian Farmers Fertiliser Co-operative Ltd. (IFFCO), (hereinafter referred to as "the Appellant") is engaged in the import of "Di-Ammonium Phosphate" (hereinafter referred to as the "DAP"). 1.2 The Appellant imported 47200 MT of DAP out of which 1800MT of DAP capsized while transferring from mothership to IFFCO jetty area. Final Assessment was done on the full quantity of 47200 MT and the customs duty was discharged by the Appellant on the full quantity without considering the fact that 1800MT DAP was capsized. 1.3 The issue pertains to the amendment in the quantity of DAP imported in the Bill of Entry and therefore the refund of excess duty paid on th....

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....leared for home consumption. Zuari Agro Chemical Ltd. v. Collector 1997 (89) E.L.T. 707 (Tribunal) Affirmed in 1996 (86) E.L.T. A78 (S.C.) Dimension Data India Private Ltd. v. Commissioner of Customs and Anr 2021 (376) E.LT. 192 Mohit Overseas Vs. CC-2016 (335) ELT 18 (Del.) Senka Carbon Pvt. Ltd. 2007 (216) ELT 397 (Tri-Chennai) Gabriel India Ltd. v. CC, 2014 (314) ELT 387 (T) Uflex Ltd. versus Commissioner of Customs, New Delhi 2013 (298) E.L.T. 476 (T) He further argued that the goods included in the bill of entry to the extent of 1800 MT cannot be said to be cleared for home consumption as they were not available and never crossed the custom barrier. He argued that it is clear tha....

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.... Provided that no amendment of a bill of entry or a shipping bill or bill of export shall be so authorised to be amended after the imported goods have been cleared for home consumption or deposited in a warehouse or the export goods have been exported, except on the basis of documentary evidence which was in existence at the time the goods were cleared, deposited or exported, as the case may be." The request of the appellant for amendment under Section 149 was rejected on the following grounds by the Assistant Commissioner. "2. In this connection, it is to apprise that the BE No-6711677 dated-08.06.2018 was initially assessed on provisionally 08.06.2018 and cleared for Home Consumption on 1.1.06.2018. The said BE was finall....

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.... unloaded from the ship by the stevedoring agent, therefore, it is clear that no document was available prior to 11.06.2018. 6. The appellants have relied on the decision in the case of Zuari Agro Chemical Ltd. 1997 (89) ELT 707 (T) Wherein the Tribunal has observed as follows: "25. In this particular case, another fact which is of significance is the distinction between "removal‟ and "clearance‟. The goods can be removed for home consumption or otherwise after provisional assessment under bond but they can be said to be cleared for home consumption only after final assessment and orders of the proper officer in respect of such clearance. Therefore, while Collector (Appeals) is right in pointing out that the touch st....