VEDANTA LTD. Vs. COMMISSIONER OF CUSTOMS (PORT)

JUDGEMENT

(1.) This application has been filed for admitting the appeal under Section 130 of the Customs Act, 1962 preferred from the order dated 18th March,2015 passed by the Customs, Excise and Services Tax Appellate Tribunal in Customs Appeal C/91/10 on the substantial questions of law as formulated in paragraph 34 of this application.

(2.) It is submitted by Mr. Mehta that as the entire quantity of goods could not be exported for circumstances beyond control, his clients are entitled to refund of the duty paid under the Customs Act. Relying on the documents annexed to the Paper Book II filed in Court, submission is since the goods were assessed provisionally and not finally and duty paid was in the nature of advance deposited, the prayer for refund cannot be within the scope and ambit of refund of duty. Reliance has been placed on the judgments in I.C.I. India Ltd. versus Collector of Customs, 1992 60 ELT 529 (Cal.), Board of Trustees of the Port of Mormugao versus Union of India, 1993 68 ELT 39 (Bom.) and in United News of India versus Union of India, 2004 168 ELT 442 (Del.) in support of his submission.

(3.) Mr. R. Bharadwaj, learned Advocate appearing on behalf of the authorities supporting the order passed by the Tribunal submits that since the appellant had filed the Bill of Entry declaring that the particulars given therein were true and correct and was a self-assessed shipping bill and on the basis of the said bill, duty was paid and, accordingly, shipment of 25,000 metric tons was allowed and the goods were exported, the appellant cannot, after 6 1/2 months, seek refund of duty. Submission is the judgments relied on by the appellant are distinguishable as those deal with cases of import.