COMMISSIONER OF CUSTOMS, KANDLA Vs. AMBICA MARITIME LTD.

JUDGEMENT

(1.) AS per facts on record :

(2.) BEING aggrieved with the order passed by the Commissioner (Appeals), Revenue has preferred the present appeal. I have heard Shri Samir Chitkara, learned SDR appearing for the Revenue and Shri P.P. Jadeja, learned Consultant, appearing for the respondent.

(3.) AS is clear from the facts, the duty was deposited on provisional basis in respect of ships bunkers and stores by working 110% of duty leviable on the quantity estimated to be consumed during the coastal run. The said deposit was made in terms of Boards Circular No. 58/97, dt. 6 -11 -97. As such, it was a case of estimated duty leviable when ultimately the duty liability was finally assessed, at the time of conversion of vessel from coastal run to foreign run, the same was found to be less than the duty deposited by the respondent. The initial deposit of duty was on estimation basis and as such has been rightly held by the Commissioner (Appeals) to be a deposit. The same was a notional amount and the quantity for which the duty was paid was not consumed entirely in India and as such I am of the view that Commissioner (Appeals) has rightly held that the doctrine of unjust enrichment will not be applicable. Revenues appeal is, accordingly, rejected.