9911796707
TMI Blog1993 (7) TMI 167X X X X Extracts X X X X X X X X Extracts X X X X ..... on the point of registration which is main grievance of the appellants before the authorities below. 3. Shri Narsimhan submitted that the appellants are 100% Export Oriented Undertaking and, accordingly, the same was approved by the Government of India. He said that in order to avail concessional rate of duty as provided under Tariff Heading 84.66 read with exemption notifications, the appellants submitted an application for registration to the Assistant Collector of Customs, Visakhapatnam on 8-1-1985 which was sufficiently before arrival of the first consignment. The first consignment arrived on 23-2-1985 and further consignment started arriving subsequently and last consignment arrived on 20-12-1985. The appellants filed another letter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be denied the benefit and there was no reason why the decision in this regard should be deferred to the stage of debonding. He also contended that the authorities have erred in considering that at the time of debonding the issue will be required to be decided in terms of the Import Regulations, 1986 inasmuch as these regulations are subsequent to the importation of the goods in question and had not come into existence either at the time of making application or at the time of the arrival of the last consignment of the goods. It was also contended by him that decision was required to be taken by the Assistant Collector with reference to the date of application made by them and in accordance with law and procedure in force at the time of maki ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this stage since the assessments were admittedly provisional and they were required to be finalised in accordance with law. 5. In reply, Shri Narsimhan submitted that it would be more appropriate to give specific direction while remanding the matter to the concerned authority. 6. On a careful consideration of the submissions made by both sides, we are of the view that the matter will have to go back for re-consideration. Since no specific order was passed with reference to the registration application filed by the appellants, concerned Assistant Collector is directed to pass an order with regard to the same. Further he is directed to pass an appropriate order in accordance with law after giving sufficient opportunity to the appellants. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unt to denying the appellants their due for no fault of theirs. 12. However, at the same time, since the Bills of entries had been assessed provisionally and the assessment was required to be finalised at the time of debonding, it was open to the Department to take into account the tariff, the rules and regulations and the notifications in force at the time of clearance for home consumption and to finalise the assessment accordingly (keeping in view, inter alia, the provisions of Section 15 of the Customs Act, 1962). 13. In respect of the items imported in 1986, the Project Imports Regulations, 1986, obviously applied. The registration aspect was, therefore, required to be reviewed in the light of the new tariff and the new regulations ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
