COMMISSIONER OF CUSTOMS Vs. ABAD FISHERIES

JUDGEMENT

(1.) These appeals are filed by the Commissioner of Customs invoking the appellate remedy available under section 130 of the Customs Act, challenging the orders passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zone Bench at Bangalore dismissing the appeals filed by the Department and confirming the orders passed by the Commissioner of Customs (Appeals).

(2.) We heard learned counsel for the appellant and the learned counsel appearing for the respondents.

(3.) Briefly stated, the facts of the case are that the respondents are exporters of marine products such as shrimps, prawn, cuttle fish, octopus, molluscs etc. Treating the said items as fish, cess as provided in section 3 of the Agricultural Produce Cess Act, 1940 was levied on the respondents. They claimed refund of the amounts and the refund applications were rejected. The orders rejecting the refund applications were challenged in appeal before the Commissioner of Customs (Appeals), who allowed the appeals and ordered refund. The Department carried the matter in appeals before the Tribunal and the Tribunal dismissed the appeals.