9911796707
TMI Blog2001 (2) TMI 574X X X X Extracts X X X X X X X X Extracts X X X X ..... tion Order No. 362, dated 29-12-1988. By the said Ad hoc Exemption Order, the Central Government granted partial exemption from basic Customs Duty, Auxiliary Duty and Countervailing Duty in respect of a quantity of 2 lakhs M.T. of steel scrap imported by MSTC against Rupee payment from USSR for meeting the requirements of various actual users in India. The said Ad hoc Exemption Order was initially valid up to 30-6-1989 and its validity was, thereafter, extended, till 31-12-1989. Out of the imports made by MSTC under the said Ad hoc Exemption Order, quantity of 5612.798 M.T. was lying uncleared at Paradeep Port on 31-12-1989. This included the subject goods weighing 1393.043 M.T. Representations were made both by the importers as well as by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issuance of Ad hoc Exemption Order in respect of the said quantity also. However, they were advised to approach their jurisdictional Customs Authorities. With the result, the appellants filed a Refund Claim with their jurisdictional Assistant Commissioner claiming refund of the excess duties paid by them in respect of the subject goods, which claim was rejected by him on the ground that both the Ad hoc Exemption Orders did not cover the said quantity. An appeal against the order of the Assistant Commissioner did not meet with success and hence the present appeal before us. 5. Shri S.K. Bagaria, learned Advocate for the appellant firm submits that the initial Ad hoc Exemption Order No. 362 was issued in respect of the quantity of two lakh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d hoc Exemption Order has been issued only in respect of that quantity which was still lying at the Port without covering the quantity which has already been cleared by the appellants. As such, in the absence of any Ad hoc Exemption Order, the appellants plea that their goods, being part and parcel of the two lakhs M.T. of steel scrap covered by the earlier Ad hoc Exemption Order, should be held to be not covered by the Ad hoc Exemption Order. 7. We have given our careful consideration to the submissions raised before us. It is seen that vide Ad hoc Exemption Order No. 362, dated 29-12-1988 issued by the Government of India in exercise of the powers conferred by sub-section (2) of Section 25 of the Customs Act, 1962, two lakhs M.T. of st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on which can be arrived at is that in the absence of any Ad hoc Exemption Order in respect of the quantity involved at the relevant point of time, the clearance on payment of duty was in accordance with law and there was no justification for refund of the same. 8. As regards the decisions referred to by the learned Advocate, we find that in both the cases, it was held that the Ad hoc Exemption Orders issued under Section 25(2) of the Customs Act, 1962 granting exemption to the goods already cleared on payment of duty, are valid Orders and the question of the same being retrospective was not relevant. However, the position is different in the present case. There is admittedly no Ad hoc Exemption Order in respect of the quantity already cle ..... X X X X Extracts X X X X X X X X Extracts X X X X
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