STEEL COMPLEX LTD Vs. COMMISSIONER OF CUSTOMS AND

JUDGEMENT

(1.) THIS is an appeal against Order -in -Appeal No. 49/96 dated 26 -9 -96 passed by Collector (Appeals) wherein the Order -in -Original No. 35/95 dated 19 -4 -95 passed by Assistant Collector of Customs has been upheld. In that order the present appellant's refund claim of Rs. 2,46,606 has been rejected.

(2.) HEARD Shri M.S. Kumaraswamy, Learned Consultant for the appellants and Shri S. Sankaravadivelu, Learned DR.

(3.) LEARNED Consultant submits that the facts of the case are that the appellant had imported scrap through M/s. Metal Scrap Trade Corporation Ltd., the canalising agency. The contract with MSTC Ltd. was for supply of 5,311 metric tonnes. The goods were imported by M/s. MSTC Ltd. in bulk after consolidating orders received from other such importers. Out of the total quantity imported and landed, M/s. MSTC Ltd. allowed delivery of the aforesaid quantity to the present appellants, who then filed a Bill of entry as per procedure. The said Bill of entry was assessed to duty for the entire quantity noted above. After payment of duty, the appellants were required to take delivery of the goods from the Port Trust after Customs examination. That is to say that the Custom House had applied the second procedure. When the goods were being delivered, they were weighed in the Mangalore Port Trust Weigh Bridge and as per the certificate issued by the said Port Trust, a quantity of 5,110 metric tonnes were only delivered to the present appellants. Therefore, the situation arose where the disputed duty amount was paid in excess of the duty payable on the actual quantity delivered to the appellants by the Port Trust who are the custodians of the goods. In view of this, appellants filed refund claim asking for remission of duty under Section 23 of the Customs Act, 1962. The same was however denied by the Assistant Collector of Customs in the Subject Order -in -Original on the ground that the Port Trust's Weighment Certificate was not considered as an authentic certificate for the said purpose.