2000 (12) TMI 106

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.... Excise and Gold (Control) Appellate Tribunal (CEGAT) wherein the Tribunal has allowed the appeal of the Collector of Customs, Madras and set aside the order of the Collector of Customs (Appeals), Madras. 2.The brief facts of the matter in issue are as follows : The appellant Steel Authority of India Ltd. being a Government of India Undertaking in the public sector, imported a large quantity of....

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....r every consignment wherever there was any excess importation and in accordance therewith the appellant filed supplementary bills of entries in the month of July, 1980 in order to cover the excess quantity imported. The Exemption Notification No. 142 dated 28-7-1978, however, was rescinded with effect from 30th June, 1980 and it is on the basis of such rescission of the exemption notification that....

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....ported a far too strict an interpretation to Section 15 of the Customs Act without any reference to the contextual facts and, thus, fell into a clear error. It has been contended that once the goods leave the customs barrier question of further imposition, unless there are some erroneous levy, would not arise. Supplementary bills of entries were filed at the instance of the customs authorities on ....

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....n issue, the same loses its efficacy by reason of the fact that there is only one consignment for which two separate bills of entries were filed. The consignment was cleared on the basis of the first bill of entry and by reason of the Surveyor's report a second bill of entry has been filed. One transaction for one consignment for which two separate bills of entries have been filed, does not howeve....