COMMISSIONER OF CUSTOMS CALCUTTA Vs. BIECCO LAWRIE LTD

JUDGEMENT

(1.) The present appeal has been filed under Section 130-E of the Customs Act, 1962 (for short, the Act) against the judgment and final order dated 9th of August, 2001 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, ERB, Cal. in Appeal Nos. C/R-84 and 116/1999.

(2.) Respondent-assessee (hereinafter referred to as respondent) imported 5273.156 M.T. of Superior Kerosene Oil (hereinafter referred to as SKO) on 15th of May, 1998. At that time, the duty payable on importation of SKO was only the countervailing duty of 10% ad valorem. The imported quantity of SKO was stored in a private warehouse of M/s. IBP Ltd. at Budge Budge at the port under the Bill of Entry No. 302(OIL).

(3.) On 20th May, 1998, respondent filed Ex Bond Bill of Entry (to get them de-bonded) for home consumption for a quantity of 5140 M.T. The full amount of duty was paid thereon amounting to Rs. 35,75,836/-. The proper officer endorsed on the reverse of the Bills of Entry to the effect that the goods may be released by the Officer-in-charge of the warehouse. The Officer-in-charge, in turn, released the goods and made an endorsement to this effect on the reverse of the Bill of Entry.