9911796707
TMI Blog2000 (6) TMI 230X X X X Extracts X X X X X X X X Extracts X X X X ..... The vessel M.V. Arjun arrived on 18-2-1998 carrying cargo of 1950 MT of scrap. Prior to the entry, IGM had been filed on 16-2-1998. Three Bills of Entry were filed by M/s. Jaswantrai Co., CHA on behalf of the importers M/s. Shree Electromelts Ltd. The goods were described as Heavy Melting Scrap under sub-heading 7204.49. The value was declared as US $ 120 cif. Benefit of Not. No. 11/97-Cus. was claimed which prescribed the rate of 5% adv. on imported heavy melting scrap provided the importer produced evidence within a stipulated time that the scrap was so melted. All the Bills of Entry were dated 16-2-1998. Vide letter dated 18-2-1998 the CHA M/s. Jaswantrai Co. furnished supplier's certificate that the Heavy Melting Scrap consisted of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs. 2 lakhs M/s. Ocean Shipping Services Rs. 2 lakhs M/s. Shri Electromelts Ltd. Rs. 5 lakhs M/s. A.Jaswantrai Co. Rs. 2 lakhs The appeals are, therefore, filed and the present applications. 4. We have considered the submissions made by Shri Parthsarathy, Advocate for M/s. Almighty Shipping Corpn.; Shri A.D. Maru for M/s. Ocean Shipping Services; Shri M.A. Patel, Advocate for M/s. Shree Electromelts Ltd. and Shri V.M. Doiphode, Advocate for M/s. A. Jaswantrai Co. We have also heard Shri Patwari, JDR, for the Revenue. 5. The show cause notices proposed escalation in the value of the imported goods on the following grounds : Inquiries were also mad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ks of the residual method. Prima facie, it would appear that not only the Commissioner made an error resulting in the violation of principles of natural justice but also that he followed an entirely different rule from what was suggested in his own show cause notice. 8. The confiscation of the vessel was under Rule 115(2). The words smuggled goods would generally apply to goods which are secreted or which are not claimed. Even otherwise, the contest is limited to 1/5th of the total cargo. Out of the 1950 M.Tons declared as Heavy Melting Scrap, 400 M.Tons were found to be rerollable scrap. There also the submission of Shri Rai, the representative of the suppliers, does not seem to have been examined by the ld. Commissioner. In his submis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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