COLLECTOR OF CISTOMS RAJKOT Vs. SARABHAI INTERNATIONAL LIMITED

JUDGEMENT

(1.) The Customs Authorities are in appeal against an order of a Bench of three learned Members of the Customs, Excise and Gold (Control) Appellate tribunal. Two Members took the view that the provisions of Section 15 (l) (c) of the Customs Act, 1962 were attracted to the facts of the case. The dissenting Member took the view that Section 15 (1) (a) was attracted.

(2.) The respondents manufactured detergent powder within the Kandia free Trade Zone. They imported soda ash in August 1984 for use in the manufacture of detergent powder in the Free Trade Zone. They did not pay customs duty on the imported soda ash by reason of the notification dated 17-4-1980 issued in exercise of powers conferred by Section 25 (1) of the said Act. Thereunder, the Central Government exempted goods that were specified

(3.) The respondents did not utilise the entire quantity of the imported soda ash in the manufacture of detergent powder within the Free Trade Zone. They requested the administration of the Free Trade Zone for permission to remove the surplus soda ash to the domestic tariff area on payment of duty. Accordingly, they filed six bills of entry: on 13-1-1985, 14-1-1985, 30-1- 1985 and 31-1-1985.