VEEJAY LAKSHMI ENGINEERING WORKS Vs. CC

JUDGEMENT

(1.) THE appellants had imported certain components for "Auto Cone Winders". The vessel carrying the goods had arrived at Chennai port on 26.5.1998 and had to be anchored at an outer point due to Tug Masters' strike. The vessel got entry inwards only after midnight of 1/2 June'98. Though the Bill of Entry had been filed earlier, the goods became chargeable to levy of duties of customs at the rates applicable on the date of entry inward, in terms of the proviso to Sub -section (1) of Section 15 of the Customs Act. On the date of entry inward of the vessel, there was a new levy viz. Special Additional Duty (SAD) at 8% under Section 3A of the Customs Tariff Act. The appellants cleared the goods on payment of SAD along with other duties of customs, but subsequently filed a claim for refund of SAD. This claim was rejected by the original authority on the ground that the duty was leviable on the goods on the date of entry inward of the vessel. The appeal filed by the party against the decision of that authority did not succeed. The present appeal is against the appellate Commissioner's order.

(2.) THERE is no representation for the appellants despite notice, nor any request of theirs for adjournment. We are not inclined to keep this old appeal pending any longer. Accordingly, we take it up for disposal.

(3.) WE have examined the records and have found that the subject assessment was not provisional. It is submitted by ld.SDR that the assessment was final and that the refund claim was filed without challenging it. He also reiterates the findings of the authorities.