9911796707
TMI Blog2001 (8) TMI 1005X X X X Extracts X X X X X X X X Extracts X X X X ..... tification No. 51/98-Cus., which exempts waste paper falling under Heading 47.07 of the Customs Tariff Act, 1975 from the whole special customs duty subject to the conditions that the importer followed the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996. Inasmuch as at the time of importation the appellants were not having registration certificate, they made an application to the Assistant Commissioner of Customs, Calcutta to keep an amount equivalent to 5% of the special customs duty as security deposit refundable on submission of the registration certificate from the Assistant Commissioner of Central Excise and to enable them to clear the goods from the Port wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rted goods used in the manufacture of such goods. Further, the importer has to make an application to the jurisdictional Assistant Commissioner of Central Excise indicating the estimated quantity and value of such goods to be imported and said application is required to be certified by respective Assistant Commissioner of Central Excise. In terms of Para 5 of the above Rules, Assistant Commissioner of Customs at the Port of importation shall allow the benefit of the exemption notification on the basis of the application countersigned by the Assistant Commissioner of Central Excise. He has further observed that such procedure has not been followed by the appellants at the time of clearance of the impugned goods. 5. On the other hand the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of the powers conferred under Rule 3 of the said Rules. It is the contention of the appellants that on receipt of the registration certificate the security deposit kept by the Customs Authorities at the time of import of the goods would become refundable to them. 6. We find that the original Adjudicating Authority as also the Appellate Commissioner has rejected the appellants claim by simply observing that procedure has not been followed by the appellants. The above details given by the appellants have not been discussed by both the authorities below. If that be so, we find no reason to refund the amount of Rs. 1,51,705.00 kept by the Customs as security deposit at the time of clearance of the paper in question. The Assistant Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X
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