9911796707
TMI Blog1999 (2) TMI 210X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. Briefly stated the facts are that the appellants filed 12 Bills of Entry for clearance of 18,600.925 M.T. of TMBP Coils and claimed assessment of duty at the concessional rate of duty 20% in pursuance of the Ad hoc exemption Orders and furnished a letter of Authority dated 7-4-1984 and 19-4-1984 from M/s. Steel Authority of India Ltd. (SAIL). The goods were accordingly assessed. Subsequently a show cause notice dated 21-7-1984 was issued to them for demanding Customs duty amounting to Rs. 2,82,25,528/-. The Assistant Collector, Customs, under Order-in-Original No. S-47-P-62/84 A Gr. III, dated 18-9-1984 confirmed the demand of duty of Rs. 2,50,27,474.30 holding that a quantity of 7064.925 M.T. of TMBP Coils had been cleared in excess of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... empted from payment of duty upto 31-12-1983 and they had placed indents for 29,500 M.T. Coils during the period of validity of the exemption; that in addition, they had also placed indent for another quantity of 12,500 M.T. which was also allotted in their favour by SAIL: that the letters of credit were established before 31-12-1983. The Government issued an ad hoc exemption dated 4-2-1984 partially exempting 27,440 M.T. TMBP Coils imported into India by SAIL. They received two communications from SAIL on 17-4-1984 and 19-4-1984 allotting 18,602 M.T. of Coils in their favour on the basis of advice of the Iron Steel Controller; that thereafter, they filed 12 Bills of Entry for clearance of goods for home consumption; that they received a l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted under Section 46. 4. The ld. Counsel further mentioned that as the matter reached its finality and was no more open for further scrutiny either by the sponsoring/canalising agency nor the Customs Authorities have the power to make re-assessment or issue any notice after expiry of 30-4-1984, i.e., the date on which the statutory Order spent its force. He relied upon the decision in the case of Oudh Sugar Mills Ltd. v. U.O.I. - 1980 (6) E.L.T. 327 (Bom.) in which it was held that the Government is not competent to review its own Order. He contended that as per doctrine of prommissory estoppel, the Government can- not resile from its Order which was made to be acted upon. Regarding the observation of the Collector (Appeals) that SAIL alo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hence S/L amout of Rs. 2,82,25,528/- is involved . He further submitted that according to the Ad hoc Exemption Order, Bombay Customs House was to ensure that the quantity imported at various points did not exceed the stipulated quantity; that the Bombay Custom House informed them that the excess quantity had been cleared and that too without obtaining release Order from the said Customs House. The ld. SDR relying upon the judgment of the Apex Court in the case of Jain Exports Pvt. Ltd. v. U.O.I. - 1996 (86) E.L.T. 478 (S.C.), contended that the benefit of the ad hoc exemption was available only to M/s. SAIL as the Order was issued granting partial exemption to TMBP Coils imported by M/s. SAIL. He further mentioned that the administrative O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the department found that they had cleared excess quantity of Coils enjoying the benefit of Order issued under Section 25(2) of the Customs Act and accordingly duty was demanded and confirmed against them. If the appellants were aggrieved by the reduction in the quantity of Coils allotted to them by the Iron and Steel Controller, the right course for them was to take up the matter with the said Authority or to seek redress in the appropriate forum. As far as the Customs Department is concerned, the TMBP Coils can be allowed clearance only up to the quantity specified in the order and any quality cleared in excess of the quantity specified in the Order would be chargeable to full rate of duty and the benefit of any exemption contained in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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