2004 (1) TMI 528 - AT - Customs

Summary

Issues:
1. Restoration of appeal dismissed earlier for want of clearance from High-Powered Committee.
2. Dismissal of appeals by Commissioner (Appeals) for non-compliance with Stay Order.
3. Determination of Customs duty payable on shortage of oil received in shore tanks.

Issue 1: Restoration of appeal dismissed earlier for want of clearance from High-Powered Committee

The Appellate Tribunal received a Miscellaneous Application seeking restoration of an appeal that was previously dismissed due to a lack of clearance from the High-Powered Committee. The Committee on Disputes has now permitted the appeal before the Tribunal. Consequently, the Tribunal restores the appeal to its original number and proceeds to hear the Stay Petition along with the appeal.

Issue 2: Dismissal of appeals by Commissioner (Appeals) for non-compliance with Stay Order

The Commissioner (Appeals) had dismissed the appeals because the applicants/appellants failed to comply with the Stay Order, which required them to deposit an amount of Rs. 1.50 lakh. The appellants argued that the issue is similar to a previous Tribunal decision, emphasizing that Customs duty is payable based on the quantities actually imported. Citing the earlier Tribunal decision, the Tribunal found in favor of the appellants, allowing the Stay Petition and setting aside the Commissioner (Appeals)'s Order. The matter is remanded to the Commissioner for a decision on merits without insisting on the pre-deposit, as the issue aligns with previous Tribunal decisions.

Issue 3: Determination of Customs duty payable on shortage of oil received in shore tanks

The core issue revolved around whether Customs duty is payable by the importer on the shortage of oil received in shore tanks compared to the quantity of oil discharged as per the ullage survey report. The Tribunal, guided by earlier decisions, concluded that the duty is based on the quantities actually imported. In light of this, the Tribunal allowed the appeal by remanding the matter to the Commissioner for a decision on merits without requiring the pre-deposit, as the issue was prima facie covered by previous Tribunal decisions.

This detailed analysis of the legal judgment from the Appellate Tribunal CESTAT, Kolkata covers the restoration of the appeal, dismissal of appeals by the Commissioner for non-compliance with the Stay Order, and the determination of Customs duty payable on the shortage of oil received in shore tanks.