MONITO ENTERPRISES Vs. UNION OF INDIA (UOI)

JUDGEMENT

(1.) The facts in brief are as under: Parts of diesel engines were imported by the Appellant under Bills of Entry ["Bs/E"] dated 5-8-98, 10-2-99, 20-9-99 and 11-10-99. The classification thereof was disputed by the Revenue, and was held against by the Appellant by the Assistant Commissioner of Customs ("the AC"). However, the said decision was subsequently reversed by the Commissioner of Customs (Appeals) vide Order-in-Appeal dated 23-5-2000 which was upheld, in further, appeal, by the Hon'ble Custom, Excise and Service Tax Appellate Tribunal vide Final Order dated 16-7-2001. The said decision was accepted by the Revenue, and the above-mentioned Bs/E, which had been provisionally assessed, were finally assessed accordingly.

(2.) In the interregnum, the Appellant had provisionally cleared the goods imported under the above-mentioned 4Bs/E, on 20-7-2000, 29-9-2000 and 5-10-2000, paying, in the process, demurrage charges to the AAI.

(3.) Consequent to succeeding before the CC (A), the Appellant applied to the CC for pursuing with the AAI for waiver, and consequent refund, of demurrage charges, whereupon the CC issued 4 Detention Certificates and directed the Appellant to produce them to the AAI and claim waiver of demurrage charges, vide letter dated 15-11-2000.