(1.) The present case has a chequered history. The appellants imported an old ship for breaking in the year 1999 and filed a Bill of Entry On 11 -10 -1999. The same was assessed for duty of Rs. 2,86,70,425/ - (Rupees Two Crores, Eighty Six Lakhs, Seventy Thousands, Four Hundreds and Twenty Five Only) on 3 -11 -1999. The said Bill of Entry was assessed without extending the benefit of Notification No. 22/99 -Cus., dated 28 -2 -1999 under which Special Additional Duty (SAD) under Section 3A of Customs Excise Tariff Act, 1985 was exempted subject to declaration by the importer that the imported goods were for sale as such and such sale was not from the area where no tax was chargeable to sale or purchase of the goods.
(2.) THE importer preferred an appeal before Commissioner of Customs (Appeals), Ahmedabad. The Commissioner (Appeal) vide Order -in -Appeal No. 12/2003 dated 19 -2 -2003 dismissed the appeal holding that the appeal is against assessment of Bill of Entry, the appellant may seek on appealable order or may file refund claim.
(3.) BEING aggrieved by the said OIA, the importer preferred an appeal before the Honble CESTAT, New Delhi. The Honble CESTAT, New Delhi vide Order No. 292/03 -B dated 24 -4 -2003 [2003 (156) E.L.T. 977 (Tribunal)] remanded the matter to the Commissioner (A) for deciding the matter on merit after affording the reasonable opportunity of being heard.