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Issues:
1. Locus standi of Food Corporation of India (FCI) to file the appeal. 2. Calculation of pre-inspection charges at a lower rate. 3. Limiting the demand to the quantity of goods actually landed. Analysis: Issue 1: Locus standi of Food Corporation of India (FCI) to file the appeal The preliminary objection raised by the Respondent regarding the locus standi of FCI to file the appeal was overruled by the Tribunal. The Tribunal observed that FCI had sufficient authority to file, pursue, and settle matters related to the refund claims of customs duty as per the letters issued by the Government of India. The Tribunal held that the general powers granted to FCI in the letters were adequate authorization for filing the appeals, thereby rejecting the objection raised by the Respondent. Issue 2: Calculation of pre-inspection charges at a lower rate The appellants sought a partial refund of customs duty due to the addition of pre-inspection charges to the assessable value of imported fertilizers at a higher rate. The Tribunal, after considering the arguments presented, directed that the pre-inspection charges should be added at the lower rate of 0.35% instead of the higher rate of 0.5%. This decision was based on the documentary evidence provided by the appellants, demonstrating that the fertilizers were procured through a specific contract that warranted the lower rate of pre-inspection charges. Issue 3: Limiting the demand to the quantity of goods actually landed The appellants also sought a partial refund on the grounds that certain quantities of fertilizers were short landed, and therefore, the demand should only relate to the quantity that was actually landed. The Tribunal agreed with this argument and directed that while recalculating the amount of the less charge payable, the quantity of short-landed fertilizers should be excluded from the demand, ensuring that the demand relates only to the quantity that was landed. In conclusion, the Tribunal allowed both appeals, directing the adjustment of pre-inspection charges at a lower rate and limiting the demand to the quantity of goods actually landed. The Tribunal's decision was based on the specific contractual terms and documentary evidence provided by the appellants, ensuring a fair resolution of the customs duty refund claims.
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