JUBILANT ORGANOSYS LTD. Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THIS appeal is directed against the order -in -appeal No. 215(GR.IIC)/2006(JNCH) dt. 17.11.2006.

(2.) THE relevant facts that arise for consideration are that the appellant filed Bill of Entry dt. 13.6.06 for import of 14.4MT of Tetrahydrofuran under DEPB Scheme. While calculating the amount of duty payable on such imports, the appellant's paid the duty on 23.8 MT instead of 14.4 MT and discharged the said amount of duty through DEPB pass book. The appellant filed an appeal against the assessment on Bill of Entry to Ld. Commissioner (Appeals) on the ground that they have cleared only 14.40 MT and not 28.8 MT. The Commissioner (Appeals) came to the following conclusion. I have gone through the records of the case. Delay in filing the Appeal is allowed. The appellants have relied on High Seas Sale Contract, Ref No. C/06 -07/40 dt. 23.05.06 for import of 14.4 MT of Tetrahydrofuran for a consideration of Rs. 20,16,000/ -. They have also relied on B/L No. KMTCUSN112261 dt. 16.05.2006 of M/s. KMTC Line showing import of 20" container (80 Drums) of Tetrahydrofuran of 15.92 MT against LC No. 31750NI00044906 dated 29.04.06. The appellants have requested for setting aside the assessment and re -assessment thereof. It is found the goods have been cleared after proper examination. It is not a case that during examination less quantity of goods have been found by the Officer examining the goods. After clearance of the goods from the custody of Customs, reassessment is not possible, in a situation where the Appellants are claiming only half the goods have been cleared by them. Accordingly, I do not find any reason to interfere with the assessment on the Bill of Entry and the Appeal is rejected. It is against the above said findings the appellants are before Tribunal.

(3.) THE Ld. Counsel appearing on behalf of the appellant submits that they entered into High Seas Sale Contract with the main importers i.e. M/s. C.J. Shah and Co. It is his submission that M/s. C.J. Shah and Co., imported 28.8MT, out of which they purchased only 14.4 MT of the said goods. He submits that balance 14.04 MT was cleared M/s. C.J. Shah filing their own bill of entry. He draws my attention to the bill of entry and submits that the number of packages which were cleared by the said bill of entry is 80 drums and gross weight shown in the bill of entry 15.92 MT. He submits that when the gross weight 15.92 MT the net weight can never be 28.8 MT. He also produced before me a copy of the EDI report which was generated at the time of clearance of the consignment from the port. He submits that since the payment of duty on 28.80MT is an error, the impugned order is liable to be set aside and their appeal be allowed.