9911796707
TMI Blog2006 (4) TMI 308X X X X Extracts X X X X X X X X Extracts X X X X ..... for Citric Acid of Chinese origin at the rate of Rs. 824 PMT. Notification No. 78/2000-Cus., dated 26-5-2000, which superceded the earlier Notification, enhanced the rate of ADD for the above goods. The relevant Bills of Entry for warehousing were filed and accordingly the goods were warehoused prior to 26-5-2000. The ex-bond Bills of Entry were filed and the goods cleared for home consumption on 26-5-2000, the date on which Notification No. 78/2000 was issued. Payment of ADD on the goods, at the time of ex-bonding, was made by the assessee at the rate determined under the earlier Notification (No. 44/99). The department demanded differential duty on the basis of enhanced rate fixed under Notification No. 78/2000 and this demand was confir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... there under could be looked into, only after enactment of the Finance (No. 2) Act, 2004, which amended sub-section 8 of Section 9A of the Customs Tariff Act, 1975. Prior to the date on which the Finance Act came into force, there was nothing in sub-section 8 of Section 9A of the Customs Tariff Act to indicate that the provisions of the Customs Act were applicable with regard to the date for determination of rate of AD duty. On the basis of these statutory provisions, ld. Counsel argued that, when the goods in question were imported and cleared, the provisions of the Customs Act were not applicable to assessment of AD duty. It was pointed out that, in the case of Sneh Enterprises (supra), the Tribunal had not noticed the amendment brough ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 8 of Section 9A of the Customs Tariff Act by the Finance (No. 2) Act, 2004 was not noticed by the Bench in the case of Sneh Enterprises (supra). It was by that amendment that sub-section 8 ibid came to read as under:- The provisions of the Customs Act, 1962 (52 of 1962) and the rules and regulations made thereunder, relating to, the date for determination of rate of duty, non-levy, short-levy, refunds, interest, appeals, offences, and penalties shall, as far as may be, apply to the duty chargeable under this section as they apply in relation to duties leviable under the Act. Prior to the amendment brought by the Finance Act, 2004, the words the date for determination of rate of duty were absent in sub-section 8 of Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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