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TMI Blog2010 (6) TMI 369X X X X Extracts X X X X X X X X Extracts X X X X ..... /2010-WZB/AHD - Dated:- 22-6-2010 - Ms. Archana Wadhwa, Member (J) and Shri B.S.V. Murthy, Member (T) REPRESENTED BY : None, for the Appellant. Shri R. Nagar, SDR, for the Respondent. [Order per : B.S.V. Murthy, Member (T)]. - Shipping Corporation of India Ltd., the appellant is a Government of India undertaking. Two vessels owned by them arrived at the port of Sikka on or about 26-3-03 and 21-4-03 while on a foreign run and were converted to coastal run. Bills of entry were filed and duty liability with interest was discharged. The vessels reverted to foreign run again on 11-4-03 and 22-9-03 whereupon the inventory of ship stores remaining on board at the time of reversion was drawn up. Thereafter the bills of entr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessment thereof. Therefore what is relevant is the date of adjustment of duty after the final assessment. While there is no dispute that the date of final assessment is 12-7-04/13-7-04, the date of adjustment is not available". According to the department the date of adjustment has to be taken as the date on which the assessment was finalized. It becomes clear that the date of adjustment contemplated under Section 27 is different from the date of final assessment when the meaning of expression relevant date given under Section 28 of Customs Act is considered, which provides that in a case where duty is provisionally assessed under Section 18, the date of adjustment of duty after the final assessment thereof would be the relevant date. Thu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter written by their agents after receiving the triplicate copy about the date of receipt. In any case in our opinion it is for the department to establish the date of final adjustment if refund claim is proposed to be rejected on the ground of limitation. However in the absence of complete details and all the relevant factors relating to communication of finalization of provisional assessment would not be proper for us to come to any conclusion. Both the lower authorities have gone on the assumption that date of finalization of bill of entry would be relevant for the purpose of determination of limitation and the relevant date. This is not legally correct. 3. In view of the above discussion, we consider it appropriate that the matt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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