9911796707
TMI Blog2005 (2) TMI 622X X X X Extracts X X X X X X X X Extracts X X X X ..... Member (T) (Oral)]. The appellants are an 100% EOU who had applied for de-bonding. Permission for such debonding was granted during December, 1998. Present proceedings relate to duty liabilities on destruction of certain rejected rubber gaskets. There is no dispute about the quantities and or the factum of the rubber gaskets being got damaged/deteriorated in quality during the manufacture pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nerate visited the factory and sought list of gaskets rejected and sought details of imports of numbers of such gaskets which were awaited destruction. Such details were submitted. The officers recorded statements and passed on the same day a show cause notice dated 20-1-2000 was issued requiring the appellants to show cause as to why (a) permission granted by Assistant Commissioner for destructio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed. He also confirmed demand of interest on the duty payable by the importers at applicable rates in terms of Section 65(2) of Customs Act, 1962 inasmuch as that the appellant had warehoused the above said gasket imported by them for a period of more than one year without getting the extension of warehousing period. He further directed the withdrawal of permission granted by the Assistant Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istant Commissioner and other officers. Therefore he should have appreciated the permission for destruction was granted by the proper officers vide his order dated 11-10-1999 under proviso of Section 65(2)(a). The import duty was required to be limited, on the quanta, of warehoused goods as damaged in such waste or refuse after it was destroyed or duty was paid on such waste/refuse as if the sam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xport the gaskets, as in the condition, they are, or after they are destroyed, without any duty or interest and or objection by the Customs department. In any case there can be no charge of levy of duty. The reliance by the appellants on the Tribunal s decision vide Order No. 4801-4802/2004/C-III, dated 30-7-2004 covers the present case. 3. In view of the findings herein above the order is set ..... X X X X Extracts X X X X X X X X Extracts X X X X
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