SATHAVAHANA ISPAT LTD. Vs. CC

JUDGEMENT

(1.) BOTH these appeals are directed against order -in -appeal C. Cus. No. 148 & 149/02 dated 22.4.2002 by which Commissioner (Appeals) had rejected their appeals on the ground that the appellants had imported 21,000 MTs. Of "Low Ash Metallurgical Coke" and they should pay anti -dumping duty and case on these quantity whether it contained moisture, other impurities, etc. Aggrieved by this order, the appellants have come in appeal before us.

(2.) SHRI C. Mani, DR reiterates the finding given by both the lower authorities.

(3.) AFTER hearing the rival submissions and after going through the records and the bills of entry of warehousing No. 45202 dated 13.8.1998, we find that a quantity of 20489.700 MTs only was warehoused and duty has been rightly paid by them on the quantity which was warehoused. Therefore there is no dispute that the duty has to be paid only for the quantity warehoused and not on the quantity of 21000 MTs. We are in agreement with the contention of the learned advocate that the contract clearly accepts for the purpose of computation of quantities beyond 5% and since moisture content was 7.43, the supplier have invoiced for total dispatch of 20489.700 MT and the same quantity was warehoused and had filed bills of entries only for 20489.700 MT and discharged the appropriate customs duty besides anti dumping duty and cess. We are therefore of the considered opinion that the order passed by the lower appellate authority requires to be set aside and both the appeals are allowed and we order accordingly. The appellant shall be entitled for consequential relief, if any, as per law.