2010 (2) TMI 1294 - HC - Customs

Summary

Issues involved:
1. Interpretation of reliance on previous decisions by Hon'ble CESTAT.
2. Binding nature of Circular No. 96/2002-Cus issued by the Central Board of Excise & Customs.

Issue 1 - Interpretation of reliance on previous decisions by Hon'ble CESTAT:
The Commissioner of Customs (Preventive), Jamnagar filed a Tax Appeal under Section 130 of the Customs Act, 1962, questioning the justification of Hon'ble CESTAT in relying on decisions in cases like M/s. Acalmar Oils & Fats Ltd. v. CC & CE, Hyderabad, Godrej Ind. Ltd. v. Union of India, and Bharat Petroleum Corporation Ltd. v. Commissioner of Customs, Mumbai. The Commissioner argued that the facts and circumstances of these cases differ from the present one.

Issue 2 - Binding nature of Circular No. 96/2002-Cus:
The Tribunal, in its order, noted that the lower authorities had relied on a Board's Circular which stated that the actual quantity discharged is leviable to duty, not the quantity in the survey report. The Assistant Commissioner disregarded the Tribunal's decision, citing the Circular. The Tribunal held that its decision on the issue was correct and should not be ignored due to a contrary Circular from the Board. The Tribunal emphasized following its own orders over the Circular of the Board.

The High Court, after reviewing the arguments and Tribunal's order, found that no substantial question of law arose from the Tribunal's decision. Consequently, the Appeal was summarily dismissed.