2009 (4) TMI 714 - AT - Customs

Summary

The Appellate Tribunal CESTAT, Ahmedabad, in the citation 2009 (4) TMI 714, heard a case involving the import of Poly Glycol-2000 under 5 Bills of Entry. The imported goods were provisionally cleared pending chemical testing and were re-warehoused in a bonded warehouse. The chemical test results initially suggested the goods were Polyxypropylene Glycol rather than Polypropylene Glycol. A demand notice was issued for the differential duty, which was confirmed through various appeal processes. The case was remanded multiple times by higher authorities, with the final directive being to re-quantify the duty under Chapter 3812 for all 5 Bills of Entry. The original adjudicating authority, however, only re-quantified the duty for 2 Bills of Entry, leading to an appeal before the Tribunal. The Tribunal found that the assessment should have been completed for all 5 Bills of Entry as per their directive, and remanded the matter back to the original adjudicating authority for a comprehensive assessment of all 5 entries. The Commissioner's failure to decide on the issue's merit and the non-compliance with the Tribunal's directives led to the waiver of the pre-deposit requirement, allowing the appeal to proceed. The Tribunal emphasized the importance of following remand orders and ensuring that all entries are assessed in accordance with the directive. The matter was remanded back to the original adjudicating authority for a complete assessment of all 5 Bills of Entry.