SIMPLEX CASTINGS LIMITED Vs. COMMISSIONER OF CUSTOMS VISHAKHAPATNAM

JUDGEMENT

(1.) Heard the learned counsel for the parties.

(2.) Being aggrieved and dissatisfied by the judgments and orders dated 9th May, 2000 and 10th August, 2000 in Appeal No. C/1663/ 92-B passed by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi, the assessee has preferred these appeals. Learned counsel for the appellant, apart from other contentions, submitted that in view of the circular dated 12.7.89 issued by the Central Board of Excise and Customs it would not lie in the mouth of the respondent that there would be deemed removal from the warehouse on the date when the period of warehousing was over. It is his contention that in view of the aforesaid circular and the decision rendered by this Court in Paper Products Ltd. v. Commissioner of central Excise, 1999 (112) E. L. T. 765 the judgments and orders passed by the Tribunal require to be set aside.

(3.) Admittedly in the present appeals, goods were sent to the bonded warehouse on 3.9.1991 for a period of three months, so the period of bonded warehouse was to expire on 2.12.1991. It is the contention of the assessee that it sought extension of period by filing application on 18th November, 1991. That application was deemed to have been rejected on the ground that on 21/26-11-1991 the assessee was asked to remove the goods on 18th December, 1991. Again, the assessee asked for extension of period for warehousing. On 23rd December, 1991, however, the department asked assessee to clear the goods. The appellant did not remove the goods. Thereafter on 16th January, 1992 the Government issued a notification reducing rate of duty. On 21st January, 1992 the appellant filed the bill of entry. Thereafter on 1st March, 1992, another notification was issued exempting auxiliary duty. It is admitted fact that in April, 1992 final assessment order was passed by the Assistant Collector, Customs Department not granting benefit of the notifications. Against that order appeal preferred by the assessee before the Collector of Customs (Appeals) , was allowed and benefit of exemption notifications was granted on the basis of the Board's circular dated 12.7.1989.