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Issues: Appeal against common order disposing of ten appeals, condonation of delay in filing supplementary appeals, dispute over countervailing duty on imported copper wire scrap and Brass Scrap, applicability of additional duty of customs on brass scrap, interpretation of Customs Tariff Act.
The judgment pertains to an appeal filed by the Collector of Customs, Madras, against a common order disposing of ten appeals passed by the Collector of Customs (Appeals) Madras. The appeal was received in the Registry on a specific date. Subsequently, two supplementary appeals were filed against the same respondent, and two applications for condonation of delay were also submitted. Despite notices sent to the respondent, no appearance was made, leading the Tribunal to proceed with the decision on merits. Regarding the condonation of delay, the learned Junior Departmental Representative (JDR) representing the appellant argued that the original appeal was filed within the prescribed period, and the supplementary appeals were filed promptly upon realization. The Tribunal, after hearing the arguments, found that there was sufficient cause for the delay and thus condoned the delay in filing the supplementary appeals. Moving on to the merits of the appeal, the JDR contended that the dispute revolved around countervailing duty on imported copper wire scrap and Brass Scrap. Citing a Supreme Court judgment, the JDR argued that brass scrap was subject to additional duty of customs as per the Customs Tariff Act, and the application of the manufacturing process to the imported article was irrelevant for the levy of additional duty. The JDR urged for the acceptance of the appeals based on this interpretation. Upon reviewing the arguments and records presented, the Tribunal observed that the Supreme Court's judgment in a similar case had established that brass scrap was indeed subject to additional duty of customs under Section 3(1) of the Customs Tariff Act. The Tribunal emphasized that the taxable event for customs duty was not the manufacture of goods, and the levy of additional duty was based on the measure of duty leviable on the imported articles, irrespective of their manufacturability in India. Therefore, the concept of manufacture was deemed irrelevant for the purpose of levying additional duty of customs on brass scrap. Consequently, the Tribunal upheld the levy of additional duty of customs on the brass scrap, set aside the impugned orders, and allowed the Revenue's appeals based on the Supreme Court's interpretation and the provisions of the Customs Tariff Act.
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