9911796707
TMI Blog2003 (7) TMI 418X X X X Extracts X X X X X X X X Extracts X X X X ..... Notification No. 230/86-Cus., dated 3-4-86. The Bill of Entry was noted in the Land Customs Station (LCS), Raxaul on 18-4-86 and clearance of the goods at concessional rate of duty was allowed by the Assistant Collector, LCS, Raxaul on 22-4-86 subject to observance of necessary formalities. The goods arrived at the LCS in five consignments in May-June 1986. As the party failed to produce utilization certificate, proceedings were initiated to deny the benefit of the above Notification to them. These proceedings resulted in an assessment order dated 22-7-88 of the Assistant Collector, LCS, Raxaul, whereby the goods were assessed as a regular import under Chapter 84 of the Customs Tariff instead of Project Import under Heading 98.01 and the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that he got such jurisdiction w.e.f. 25-9-91 only vide Notification No. 64/91, dated 25-9-91. Pursuant to the Tribunal s remand order, the Collector of Customs (Appeals), Calcutta passed order-in-appeal No. 32/93, dated 29-12-93 allowing the assessee s appeal. The department filed the present appeal against the order dated 29-12-93 of the Collector (Appeals). The appeal was disposed of by the Tribunal as per Final Order No. 727/2000-B, dated 28-4-2000, [2000 (121) E.L.T. 211 (T)] which was challenged by the assessee before the Supreme Court in Civil Appeal No. 4772/2000 [2002 (142) E.L.T. 523 (S.C.)] on the ground of lack of notice. The Hon ble Supreme Court by order dated 19-3-2002 was pleased to set aside the Tribunal s order on the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for personal hearing and has narrated the matter in details. I have gone through the case records and also my predecessor s order in the matter dated 20-9-91. The following issues are involved in this :- (i) Whether the date of determination of rate of duty shall be the date which is the actual date of landing of goods in India; or the date for rate of duty will be the date on which the bill of entry is presented. (ii) Whether valuation of second-hand machinery adopted by the Assistant Collector of Customs in terms of the Standing Order No. 14/83 issued by the Collector of Customs, Calcutta, is correct or not. On both the issues, my predecessor has given a well reasoned order. Especially, on the (ii) point, he has relied on a Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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