LAWS(BOM)-2010-9-208

ANUP ENGINEERING LIMITED Vs. UNION OF INDIA

Decided On September 29, 2010
ANUP ENGINEERING LIMITED Appellant
V/S
UNION OF INDIA Respondents

JUDGEMENT

(1.) Perused petition. Heard learned Counsel fourth petitioners and learned Counsel for the respondents.

(2.) The petitioners have filed this petition to challenge the order/communication dated 2nd December, 1998, whereby and whereunder the declaration filed by the petitioners pursuant to the notice issued under Section 72 of the Customs Act, 1962 ("Act" for short) was rejected by the Commissioner of Customs (Adjudication) and Designated Authority, Kar Vivad Scheme, 1998 holding that the declaration filed travels beyond the scope of the Kar Vivad Samadhan Scheme, 1998.

(3.) The petitioner company is in the business of manufacturing chemical and pharmaceutical machineries, and in the normal course of business it sought to import hot rolled SS Plates. Specification 904L & 2 REIO from Sweden. Accordingly, petitioners imported 4050 Kgs of such plates on 18th April, 1991 having CIF value of Rs. 6,06,984/. At the relevant time, the said plates were eligible to concessional rate of duty under notification No. 58/87 dated 1st March, 1987 (as amended from time to time). The petitioners obtained certificate from the Directorate General of Technical Development (DGTD) in June, 1991 which entitled them to claim exemption under the said notification. The Petitioners claimed concession under the said notification, however, the same was not considered and the petitioners were informed that they have to pay full amount of duty in the sum of Rs. 12,50,696/. Concessional rate of duty was not granted to them. In the meantime, the goods remained in the warehouse as per the provisions of the Customs Act. Since the warehousing period had expired, various notices were issued from time to time to the petitioners under Section 72 of the Act. The goods of the petitioners were, accordingly detained and the notice dated 28th February, 1998 was issued for auction of said goods. On 26th March, 1998, the petitioners received order passed by the Assistant Commissioner of Customs (Bond Department) confirming the demand of Rs. 12,50,696/- with interest at the rate of 20%.