9911796707
TMI Blog1990 (12) TMI 249X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal No. Order-in-original No. & Date Refund Amt. Claimed S/49-49/90/CL S/49-22/90/MIS.C S/49-23/90/MIS.C 31/CUS/1989,18-12-1989 10/CUS/1990, 8-1-1990 2/CUS/1989, 18-12-1989 8,888.15 1,44,396.12 24,277.52 2. The appellants are engaged in the manufacture of Iron & Steel products with the aid of electric arc furnace, for which they were using imported melting scrap and were claiming the benefit of exemption from payment of basic import duty under Notification No. 151/77-Cus., dated 15-7-1977 and partial concession in respect of auxiliary duty under Notification No. 131/83-Cus., dated 13-5-1983. This exemption was available subject to the production of an 'end-use' certificate from the appropriate authority about the use of import ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion of holding back of their future consignments. Subsequently they filed refund claims covering this amount, which have been rejected by the Assistant Collector vide impugned orders on the grounds that the quantities of scrap mentioned in the bills of entry had been cleared in full as confirmed by the report of the port and that the appellants could not produce any supporting documents, for short landing of the manifested quantity. 6. The appellants have made the following submissions :- (i) The manifested weight 'indicated in the bills of entry was only approximate, based on draught survey. (ii) The weight in respect of which the 'end-use' certificate has been furnished, is based on actual weighment done on public weigh-bridge. (iii) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... milar relief. 8. I have carefully gone through the appeal petitions and the submissions made during the course of personal hearing. The limited point for consideration in these appeals is whether the manifested weight mentioned in the bills of entry, based on draught survey (Approximate), or the actual weight based on weighment on public weigh-bridge and duly certified by independent surveyor, should be considered for discharge of 'end-use' bond for the purpose of claiming exemption under Notification No. 151/77-Cus., dated 15-7-1977. 9. The letter dated 23-9-1983 of Assistant Collector, Customs, Bhavnagar addressed to M/s. Jaswantrai & Co. Customs House Agent, referred to in the appeal petition, by the appellants, reads as follows :- "I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld not have arisen, if a weigh-bridge was available at Bhavnagar Port.
12. In view of the foregoing, and the fact that the Assistant Collector of Customs, Bhavnagar vide his letter dated 23-9-1983 referred to above, had clearly stated that the physical weighment of the goods actually cleared, would be accepted for the purpose of cancellation of End Use Bonds, the appellants are responsible to account for only the quantity of imported melting scrap, actually received by them and not for the manifested quantity based on approximation.
13. Under the facts and circumstances of the case, the three impugned orders, rejecting the refund claims of the appellants are set aside.
14. Thus, the three appeals are allowed. X X X X Extracts X X X X X X X X Extracts X X X X
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