9911796707
TMI Blog1997 (4) TMI 257X X X X Extracts X X X X X X X X Extracts X X X X ..... Collector, Customs, Raxaul. It is stated that 7.332 M.T. of Iron Rod is a part of the consignment covered under C.T.D. No. SSI-4040/81A, dated 3-7-1981 which were transported by M/s. Siresta Byabosay, Raxaul from Calcutta to Raxaul. It is also stated that these 7.332 kgs (sic) deformed round steel bars of Japanese origin has been disposed of by public auction on 26-8-1988. In view of the investigation report I am satisfied that the goods are part and parcel of their consignment covered under C.T.D. and therefore the goods are to be released to the party. As regards the contention of the party at the time of personal hearing regarding non-accountal of some shortage of C.T.D. quantity. I am not inclined to accept the contention as the same is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the observations made by us in the earlier two cases. It is further directed that, if necessary the appellants may be given another opportunity to substantiate and prove their claim before the order is passed." In terms of the aforesaid direction of the Tribunal, the impugned order has been passed by the Additional Collector in de novo proceeding pertaining to 7.332 M.T. of deformed round steel bars. 2.2 Ld. Advocate, Md. Razack has reiterated the following prayers made by the appellants against the aforesaid impugned order as set out in the appeal memo :- (a) The impugned order of adjudication be modified and the departmental authorities be directed either to effect a restitution of the said quantity of 7.332 kgs (sic) of deformed i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... izure report. The total quantity received by the appellants in terms of three cases initiated by the Customs authorities - one of which is the present case - account for only 49 M.T. He has submitted that 207 bundles when imported from Japan as per the Customs Transit Declaration (C.T.D.) weighed 103 M.T., therefore, 54 M.T. still required to be accounted for by the Customs authorities inasmuch as the entire quantity of 207 bundles (though no doubt without weight) were seized by the Customs authority. He also draws my attention that this plea was duly taken up by the appellants before the Tribunal in the three appeals mentioned above [since reported in 1990 (45) E.L.T. 626 (Tribunal) in the case of National Trading Ltd. v. Collector of Cust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i Ghosh draws attention to a judgment of the Hon ble High Court of Orissa in the case of Collector of Central Excise v. Golden Hind Shipping (Orissa) reported in 1993 (68) E.L.T. 739 wherein it has ben held that the Tribunal has no power inherent or otherwise to grant compensation to an appellant. He therefore submits that this prayer of the appellants for claiming compensation of market value of the goods should not be accepted. 4.3 As regards the said prayer (b) regarding direction to the Customs authorities to account for the said quantity of the balance 54 M.T. of iron bars, he submits that the impugned order has made the correct observation to the following effect :- As regards the contention of the party at the time of personal h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Hind Shipping mentioned (supra). 5.3 Nevertheless, I find from the plea of the ld. Advocate that even the direction of the adjudicating authority have not so far been complied with by the Revenue. It is certainly improper if it is so on the part of the departmental authorities. I expect the concerned Revenue authorities to implement the order passed by the adjudicating authority expeditiously if it has not been implemented so far. 5.4 As regards the prayer (b) regarding direction to the Customs authorities for accountal of the balance quantity under C.T.D., I observe that this plea was duly taken up by the appellants before the Tribunal. But the Tribunal did not make any observation on the said plea. Proper course for the appellants, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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