MADRAS RUBBER FACTORY LTD Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) These are two revision applications (hereinafter called "appeals") filed before the Central Government which under Section 131B of the Customs Act, 1962, stand transferred to this Tribunal to be disposed of' as if they were appeals presented before the Tribunal.

(2.) BOTH these appeals relate to Nylon Tyre Yarn type 66 which was imported by the appellants and which was charged to basic customs duty as well as countervailing (additional) customs duty. Two main issues have been raised by the appellants in these appeals. One of these relates to the inclusion of landing charges in the value of the goods for the levy of basic customs duty. The other relates to the legality of levying countervailing duty on the goods.

(3.) AT the outset, Shri Ignatius stated that certain writ petitions filed by the appellants on similar issues were pending in the High Court. He therefore requested that decisions on these appeals be kept in abeyance pending disposal of the writ petitions. In reply to our query, he clarified that these writ petitions were not with reference to the particular orders against which the present appeals have been filed, and also that no stay orders had been issued by the High Court in regard 'to the present proceedings. As we saw no justification for indefinitely postponing a decision on these cases only because writ petitions had been filed on connected issues in some other cases, we proceeded to hear the appeals.