9911796707
TMI Blog1995 (7) TMI 167X X X X Extracts X X X X X X X X Extracts X X X X ..... nce of the goods for home-consumption with the benefit of Notifications 36/83 and 121/83 for basic and auxiliary Customs Duty. This bill of entry was presented to the officers at Aurangabad. The Superintendent of Customs, by his letter of 27-8-1993 informed the appellant that the total assessable value was not correct as landing charges have not been included. Further, he said, the rate of basic and auxiliary duty shown in the bill of entry as 140% and 35% was not correct and should be 20% and 50%. He, therefore, returned the bill of entry and asked the appellant to present correct bill of entry. The appellant thereupon went in writ petition to the Bombay High Court. The Court by its order dated 31-8-1983 ordered clearance of the goods as c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t was only with regard to rates of basic and auxiliary duty and inclusion of landing charges and calculation of Additional Duty was not one of the issues. He says, therefore, that the notice issued in 1990 is barred by limitation. He disputes the Collector s findings that the show cause notice is not barred by limitation in view of the Explantation to Section 28 of the Act. 3. Shri Sharad Bhansali, SDR says that the letter dated 27-8-1983 was only in the nature of communication. The bill of entry, in question, had not been completed and interim stay of the Court was not vacated. The assessement, therefore, must be deemed to be provisional. Therefore, the demand is not barred by limitation. 4. It does not appear to us of any signific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s vacated by its Order dated 14-1-1986, as has been observed by the Bench while disposing of the stay application. Subsequently, the appellants paid, using the words of the Court Whatever is the balance payable by the petitioner . The demand is time-barred even taking this into account. The demand is, therefore, barred by limitation. 5. In the circumstances, we allow the appeal with the consequential relief to the appellant. Sd/- (S.L. Peeran) Member (T) 26-7-1995 Sd/- (Gowri Shankar) Member (T) 6. [Contra per : S.K. Bhatnagar, Vice President]. - With due respects to my colleagues my views in the matter are as follows :- I observe that the appellants had filed a Bill of Entry for home consuption claiming benefit of No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... moval of goods under the High Court s orders (although that action was certainly tentative in character) nor could it bind the Customs authorities or affect the decision in any way once the High Court itself was good enough to allow them liberty to proceed in accordance with Customs law. 8. In the circumstances it cannot be said to be a case of recovery of `differential duty because the amount initially paid under High Court s orders did not amount to `duty assessed by the customs officer under the Customs Act (but merely an unassessed sum allowed to be deposited on ad hoc basis pending decision). 9. Since the entire issue of assessment remained open and could be resorted to and completed only when the liberty was given by the High C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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