J.M. INDUSTRIES Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) In this appeal, filed by M/s. J.M. Industries, Bhavnagar, the issue involved is whether the Special Additional duty of Customs is leviable on Vessel imported for breaking and whether the Customs duty is separately chargeable on Fuel Oil and Food Stuff.

(2.) Shri A.D. Maru, learned Advocate, submitted that when the Appellants filed the appeal before the Commissioner (Appeals) against the assessment of Bill of Entry, the Commissioner (Appeals) under the impugned order has rejected their appeal observing that no assessment Order has been passed by either the Suptd. or the Asstt. Commissioner and that they should have also examined the possibility of filing the refund claim under Section 27 of the Customs Act. He, further, submitted that the Appellate Tribunal in a series of decisions has held that the appeal against assessment of Bill of Entry is maintainable. He relied upon the decision in the case of National Engg, Industries Ltd. v. CCE, Jaipur -1, 2002 (140) E.L.T. 122 (Tribunal) and Midland Plastics Ltd. vs. CC, New Delhi, 2002 (141) E.L.T. 235. He contended that the impugned Order may be set aside and the matter may be decided on merits. At this stage Shri Vikas Kumar, learned SDR, mentioned that as the Commissioner (Appeals) has not decided the matter on merit the appeal may be remanded to him for deciding afresh.

(3.) It has been the consistent view of the Tribunal that the assessment of the Bill of Entry is appealable Order and the appeal lies against the assessment carried out on the Bill of Entry. In view of this the impugned Order is set aside and the matter is remanded to the Commissioner (Appeals) for deciding the matter on merit after affording a reasonable opportunity of hearing to the Appellants. As the dispute relates to import in October, 1999 it will be appreciated, if the appeal is decided expediously by the Commissioner (Appeals).