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TMI Blog2010 (8) TMI 305X X X X Extracts X X X X X X X X Extracts X X X X ..... pondents and set aside the order in original passed by the Adjudicating Authority The letter in the nature of circular is issued, then it must be followed by all the Customs Authorities – Based on the judgment of the Apex Court in the case of Steel Authority of India Vs. Collector of Customs, Bombay (1999 -TMI - 45339 - SUPREME COURT OF INDIA), wherein it is held that Trade notice issued by one Customs House must bind all custom authorities and if it is erroneous, it should be withdrawn or amended - Appeal is dismissed on merits - 73 OF 2005 - - - Dated:- 24-8-2010 - V.C.DAGA , R.M.SAVANT,JJ. JUDGMENT (PER : V.C.DAGA,J.) Heard. Perused appeal This appeal is directed against the order dated 29th July, 2004 passed by the Custom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xtent of Rs. 43,06,981.86. 4. The Adjudicating Authority after due enquiry, following the principles of natural justice confirmed the duties demanded in each of the show cause notices issued under Section 11A(1) of the said Act. 5. Aggrieved and dissatisfied with the order of the Adjudicating Authority, the respondents had preferred individual appeals before the CESTAT. The CESTAT allowed the appeals filed by the respondents and set aside the order in original passed by the Adjudicating Authority. 6. Being aggrieved by the said order of the CESTAT, the appellant has preferred the present appeal on the question of law mentioned in the opening part of this order. SUBMISSIONS: 7. Mr.Kantharia, learned Counsel appearing on behalf of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lar is issued, then it must be followed by all the Customs Authorities. Had it been erroneous, it would have been withdrawn or amended. Till date, no such steps are taken by the Board. He placed reliance on the judgment of the Apex Court in the case of Steel Authority of India Vs. Collector of Customs, Bombay 2000 (115) ELT 42 (SC), wherein it is held that Trade notice issued by one Customs House must bind all custom authorities and if it is erroneous, it should be withdrawn or amended. 9. Mr.Shah further submits that by letter dated 7th August, 1990, the Additional Collector, Technical, Central Excise, Bombay1 has circulated a letter incorporating text of the Ministry's Telex P.No.139/49/86CX, dated 8th April, 2007 wherein it was stated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1986, which grants exemption to material obtained by the activity of ship breaking. 8. All the provisional assessments should be finalised immediately and a compliance report be sent to this office." 11. The Tribunal has not only relied upon the aforesaid instructions but also considered the instructions issued by the Board vide their letter dated 20th August, 1986 exempting scrap obtained from ship breaking and had issued instructions vide letter No.139/49/86CX4 dated 6th April, 1989 to the Collector of Central Excise, Ahmadabad Rajkot. 12. Based on the above instructions, the Tribunal was pleased to hold that the order of the Commissioner ignoring the clear instructions could not be sustained. Hence, it was ruled that all demands u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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