9911796707
TMI Blog1994 (8) TMI 106X X X X Extracts X X X X X X X X Extracts X X X X ..... terms of Section 15 for determination of the rate of duty and tariff valuation and the relevant date for the purpose of calculating interest on warehouse goods which had been cleared subsequently from the Warehouse. Since the matter relates only to the determination of relevant dates and the rest follows merely as a consequence, therefore, the jurisdiction would lie with the Regional Bench in view of the Supreme Court judgment in the case of Navin Chemicals reported in 1993 (68) E.L.T. 3. 3. Ld. Counsel opposed the prayer. He stated that the Supreme Court judgment was in different context and circumstances. In the present case the appellants imported the goods and filed into bond Bill of Entry on 9-1-1992 and subsequently a Green Bill of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ri dismissed the appeal by the impugned order dated 10-5-1994. 7. It was his submission that the above facts would show that the determination of relevant date is required to be done in order to determine the correct rate of duty required to be applied. Therefore, in this case there was direct connection between such a determination and the rate of duty for the purpose of assessment. In view of this direct connection and proximity the Supreme Court judgment cited by the Ld. D.R. was inapplicable and was not relevant for the purpose of determining jurisdiction in the present case. It was his submission that basic ground facts which are required to be stated and appreciated for the purpose of determining the correct rate of duty for assessm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se the order in review directing the department to file an appeal against the first order of the A.C. was passed by the then Collector (Executive) Sh. K.M. Tiwari as would be seen from order dtd. 26-2-1993. And it is the same Sh. K.M. Tiwari who has passed the impugned order as Collector (Appeals). 11. In fact he has adopted the same grounds which he had in mind as Collector (Executive) while considering the appeal filed by the appellants and rejecting the same. 12. It was his submission that this shows that the Ld. Collector Shri Tiwari had already made up his mind while passing the review order and directing the appeal. In the circumstances it would have been proper if he had not heard and decided this appeal himself. 13. In respons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve been required to pay Rs. 2 Lacs as interest as the rate of duty had gone down. On the other hand if the initial order of the Asstt. Collector was to be kept in view, then the principal having already been paid there was no question of demanding interest subsequently. The deptt. could not in any case retain the excess amount of duty as well as demand the interest. 17. It was also his submission that there is yet another legal aspect involved. The notice has been issued in terms of Section 28 of the Customs Act for demanding interest whereas this Section provides only for demanding duty short-levied or not levied and does not concern itself with interest. 18. The Tribunal, however, could for the purpose of waiver of pre-deposit conside ..... X X X X Extracts X X X X X X X X Extracts X X X X
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