TaxTMI 
TaxTMI 
2008 (12) TMI 227
X X X X Extracts X X X X
X X X X Extracts X X X X
....rt of Non-Alloy Steel 'Melting Ingot' of South African Origin. M/s. PEC Limited imported a total consignment of 8638 metric tonnes and sold the entire consignment in different units to different buyers, under High Sea sales basis. The petitioner is one of the High Sea sales buyers having received a quantity of 1079.750 metric tonnes. For the clearance of the consignment the petitioner had filed an Ex-Bond Bill of Entry No. 21110, dated 12-10-2000. The goods were assessed under the DEPB and subjected to customs duty at the rate of 5%, under the tariff heading 7204.50, by extending the concessional duty, as per Serial No. 158 of Notification 16/2000-Cus., dated 1-3-2000, which permits concessional duty for steel scrap meant for melting purpos....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ioner, through M/s. PEC Limited were granted the benefit of concessional rate of duty, in such circumstances, it is prayed that the demand made against the petitioner ought to be dropped. 5. It has been further stated that the petitioner had appeared in person before the second respondent, on 21-11-2001, to submit that the goods were covered under Heading 72.04 as 're-melting scrap' ingot of iron and steel and therefore, the petitioner would be eligible for the benefit of the notification. However, the second respondent had passed an order in F. No. T.A.VIII-1/2-4-2001, dated 5-6-2002, confirming the duty demand of Rs. 24,45,580/-, under Section 28(2) of the Customs Act, 1962, along with interest, in terms of Section 28AB of the Customs Ac....
X X X X Extracts X X X X
X X X X Extracts X X X X
....his Court, under Article 226 of the Constitution of India. 6. In the counter affidavit filed on behalf of the second respondent the averments made on behalf of the petitioner in the writ petition have been denied. It has been stated that the present case is to be decided with reference to Notification 16/2000, which does not specify 'Melting Ingots' for the concessional rate of duty. There is a specific entry in CTH 7204.50 applicable to "Re-melting scraps ingots", under which the impugned goods of the petitioner had been classified. Therefore, Notification No. 16/2000 would not be applicable to the impugned goods and therefore, the petitioner's liability to the differential duty of Rs. 24,45,580/- has been established. Further, the Commis....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ents had insisted that the petitioner ought to make the pre-deposit before the appeal, pending on the file of the first respondent, in File No. C3/493/D/2002-Sea is taken up for hearing on merits. The learned counsel had also submitted that the question as to whether or not a pre-deposit should be waived or dispensed with, in toto or in part, is entirely the discretion of the Tribunal. A Writ Court exercising its powers, under Article 226 of the Constitution of India would not, ordinarily, interfere with such exercise of discretion, unless it is clearly shown that it has been done in an arbitrary manner, as held in Jaypee Rewa Plant v. Union of India and others, 2006 (198) E.L.T. 498 (Del.) = 2005 (71) RLT 701 (Del.). 9. In the present cas....