COMMISSIONER OF CUSTOMS, VISAKHAPATNAM Vs. SESA GOA LTD.

JUDGEMENT

(1.) THIS is an appeal by the department against the order of the Commissioner (Appeals) No. 33/2010, dated 2 -8 -2010.

(2.) HEARD both sides.

(3.) 1 The respondent filed Shipping Bill No. 24407564, dated 22 -11 -2008 for export of Iron Ore Fines. The gross weight of Iron Ore Fines mentioned in the first page of Shipping Bill was 10500 MT whereas in other pages of the shipping Bill the quantity mentioned was 10271 MT. The value mentioned in the shipping bill was Rs. 2,78,43,551.19 and the export duty was assessed at Rs. 20,62,485/ - and the same was paid on 24 -11 -2008. Let export orders were given on two dates i.e. on 24 -11 -2008 for a quantity of 3000 MT and on 25 -11 -2008 for a further quantity of 7271 MT. Accordingly the export was completed. 3.2 Vide letter dated 17 -9 -2009 which was received by the department on 23 -9 -2009, it was claimed by the respondent that the quantity exported was 10,100 MT only and the duty payable was only Rs. 18,88,884/ - and that there was excess payment to the extent of Rs. 1,73,601/ -. Such excess payment was being on account arithmetical mistake in calculation of duty, a prayer was made to amend the quantity mentioned in the shipping bill in terms of Section 154 of the Customs Act and consequently, to refund the excess export duty. It was further submitted that the limitation of 6 months provided under Section 27 of the Customs Act does not apply to cases covered under Section 154 of the Customs Act 1962. 3.3 Original authority vide communication dated 13 -4 -2010 held that the refund claim was time -barred as the provisions of Section 154 was not applicable to a refund claim. On appeal by the party, the Commissioner (Appeals) ordered correction of quantity in the shipping bill dated 22 -11 -2008 under Section 154 of the Customs Act and also ordered for refund of duty paid in excess consequent to such correction. Hence the department is in appeal.