2003 (4) TMI 176 - AT - Central Excise

Summary

Issues involved: Whether Special Additional duty of Customs is leviable on Vessel imported for breaking and whether Customs duty is separately chargeable on Fuel Oil and Food Stuff.

In this appeal before the Appellate Tribunal CEGAT, New Delhi, filed by M/s. J.M. Industries, Bhavnagar, the primary issue is the levy of Special Additional duty of Customs on a Vessel imported for breaking, and the separate chargeability of Customs duty on Fuel Oil and Food Stuff. The Appellants challenged the rejection of their appeal by the Commissioner (Appeals) on the grounds that no assessment Order had been passed by the Suptd. or the Asstt. Commissioner. The Appellants argued that the appeal against the assessment of Bill of Entry is maintainable, citing precedents such as National Engg. Industries Ltd. v. CCE, Jaipur-1, 2002 (140) E.L.T. 122 (Tribunal) and Midland Plastics Ltd. vs. C.C., New Delhi, 2002 (141) E.L.T. 235. The Appellate Tribunal noted the consistent view that the assessment of the Bill of Entry is appealable, setting aside the impugned Order and remanding the matter to the Commissioner (Appeals) for a decision on merit after providing a reasonable opportunity of hearing to the Appellants. The Tribunal emphasized the need for an expedited resolution due to the import dispute dating back to October 1999.