HINDUSTAN AERONAUTICS LTD Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) THE Departmental Representative raised a preliminary objection regarding admissibility of this appeal. He referred to Order No. HM 80/78/S. 47/9/79 -GR. III dated 12 -12 -1979 against which the appeal has been preferred to the Tribunal. The Departmental Representative stated that this is a request for voluntary payment of duty amounting to Rs. 27,010.20 P. which was short -levied at the time of assessment. This is not an order or demand for payment of the short -levied amount of duty. The Appellants have already regretted their inability to the request for voluntary payment but they have again been requested to make the payment on the plea that the goods correctly attract auxiliary duty of customs at the rate of 5% inasmuch as the Customs Notification No. 308/76 exempts the goods from payment of the whole of customs duty levied on such goods as specified in the first Schedule to the Customs Tariff Act, 1.975 and not from the auxiliary or additional duty of Customs.

(2.) THE Representative of the Appellants stated that the issue involved in this case is interpretation of the Notification No. 308/76 and is of great importance to them. Accordingly a Revision Application was submitted to the Government of India under Section 130 of the Customs Act, 1962 which has now been transferred to the Tribunal for disposal.

(3.) THE Bench noted that the Order against which the appeal has been preferred is merely a request for payment of duty which, though short -levied, is admittedly time -barred. Since the Appellants are not aggrieved by the said order or decision, they cannot appeal against the same under the provisions of Customs Act. The provisions regarding appeals cannot be made use of for the purpose of obtaining a ruling regarding interpretation of the Exemption Notification as is sought to be done in this case by the Appellants. The Bench, therefore, agrees with the arguments made by the Departmental Representative. The appeal is accordingly dismissed as infructuous.