SAURASHTRA CHEMICALS LTD. Vs. COMMISSIONER OF CUSTOMS, JAMNAGAR

JUDGEMENT

(1.) THE present appeal stands filed by the appellants against the order of Commissioner (Appeals) vide which he has set aside the order of original adjudicating authority and had allowed the Revenues appeal filed before him.

(2.) THE facts of the case are that Saurashtra Chemicals Limited, Porbandar, imported five consignments of Steam Coal at Porbandar port and filed file bills of entry during October 2001 to January 2002 to clear them. The assessments were made provisional, under Section 18 of the Act, for chemical test to ascertain Gross Calorific Value GCV, among other parameters, and enquiry about the prices, which depended on the GCV. On receipt of the first test report dated 4 -12 -2001, the jurisdictional Superintendent and the than ACC had finalized the assessments, in all the five bills of entry, on 30 -7 -2002, by endorsing all the five bills of entry as Finally Assessed : Value loaded to Rs. 1741 PMT. Show cause notice issued for differential Duty. The finally assessed bills of entry were also countersigned by the ACC. After finalization of assessments, a show cause notice was issued for recovery of differential duty on the basis of the proposed revision of price due to the tested GCV.

(3.) THEREAFTER , a show cause notice was issued to the appellants proposing confirmation of differential duty. The notice itself mentioned that the duty was raised on the basis of enhanced price in the bills of entry. However, while adjudicating the show cause notice, Assistant Commissioner decided the same on merits and dropped the demand duty of Rs. 11,23,326/ - raised therein.