GARGA STEEL INDUSTRIES Vs. COMMISSIONER OF CUSTOMS, MUMBAI

JUDGEMENT

(1.) This is assessee's appeal under Section 130 of the Customs Act, 1962 (for brevity, the Act') against the order dated 17-11-2005 (P-10), passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (for brevity, the Tribunal') in Appeal No. C/592/203. The appellant has sought to raise the following substantial questions of law for determination by this Court :-

(2.) Brief facts of the present case are that the appellant imported a variable induction furnace equipment vide bill of entry dated 22-1-1979. The goods were kept in a warehouse and ex-bond bill of entry was filed on 10-4-1982. On 15-4-1982, it was found by the appellant that the imported goods were in damaged condition. Accordingly, request was made to the surveyor for conducting survey for claiming abatement of duty under the provisions of Section 22 of the Act. Permission for survey was granted on 16-4-1982 and survey report was submitted on 23-4-1982 assessing the value of the imported goods at Rs. 3.5 lacs (P-1). However, on 22-4-1982, the appellant deposited customs duty amounting to Rs. 5,23,471/- and interest of Rs. 48,211/- under protest.

(3.) On the basis of the survey report, the appellant filed refund claim with the Assistant Commissioner Customs (Refund) Bombay, which was rejected vide order dated 24-1-1985 (P-2). On appeal, the Commissioner of Customs (Appeals) Bombay, vide order dated 10-10-1986, remanded the matter back to the Assistant Commissioner for fresh decision (P-3). The refund application was again rejected vide order dated 27-2-1987. Again appeal was filed but this time the Commissioner of Customs (Appeals) Bombay rejected the same vide his order dated 30-9-1987.