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TMI Blog2010 (12) TMI 136X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri K. S. Chandrasekar, Authorised departmental representative for the revenue. Shri Pradyumna G.H, Shri V. R. Balasubramani, Advocates for the respondent. Per Shri P. G. Chacko (Oral) The respondent in this appeal of the department had imported a consignment of stainless steel sheets from Taiwan and claimed its clearance under Bill of Entry No. 222323 dated 3.2.2010. The goods were imported from M/s. YEIH Corporation Ltd., Taiwan and were covered by their invoice dated 23.12.2009. The goods were examined on 6.2.2010 and found to be exigible to Anti-Dumping Duty (ADD) as per the examination report. The assessing authority did not act upon the Bill of Entry for a while. On 24.2.2010, the assessing authority for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . YEIH Corporation Ltd., Taiwan are different from M/s. YEIH MAU Corporation mentioned as exporter against Sl. No.21 in the table annexed to Notification No.14/2010 and therefore, the respondent would squarely fall under Sl. No.22 for payment of ADD at the rate of US $ 2254.69 per MT as applicable to Specification 300. The learned Departmental Representative has reiterated the grounds of this appeal. He submits that Section 128 of the Customs Act does not provide for any appeal against oral instructions. It is submitted that any order appealable under Section 128 should be one in writing. In the absence of such order of the assessing authority, the learned Commissioner (Appeals) ought not to have entertained the assessees appeal. 2.The le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal was filed there against. In the circumstances, according to the DR, the respondent is not entitled to any relief. 5.We have given careful consideration to the submissions. We agree with the argument that any order to be appealed against under Section 128 of the Customs Act should be one in writing. A reading of Section 128 makes this position clear and, therefore, no further discussion is required on this aspect. When the assessing authority issued an oral instruction to the assessee, it was open to the latter to request for an order in writing, but they didn't choose to do so. When the final assessment order dated 24.2.2010 was viewed by them in the EDI system, it was open to them to prefer an appeal against it, but, again, they d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y other provision of this Act; and (d)(i) the goods are exported; or (ii)the importer relinquishes his title to the goods and abandons them to customs; or (iii)such goods are destroyed or rendered commercially valueless in the presence of the proper officer, In such manner as may be prescribed and within a period not exceeding thirty days from the date on which the proper officer makes an order for the clearance of imported goods for home consumption under section 47 : Provided that the period of thirty days may, on sufficient cause being shown, be extended by the Commissioner of Customs for a period not exceeding three months: Provided further that nothing contained in this section shall apply to the goods regarding which an of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ether the learned Commissioner (Appeals) could have entertained the assessees appeal against an oral instruction of the assessing authority. The only substantive dispute between the respondent and the Revenue was whether the former should pay ADD and, if so, at what rate. There has never been a case for the Revenue that the respondent committed any offence in respect of the goods under the Customs Act or any other law. In such scenario, the Customs authorities ought to have favourably entertained the respondents request for re-export of the goods. The lower appellate authority wanted to give this relief to them, but without any appeal lawfully filed in terms of Section 128 of the Customs Act. As we have got to uphold the rule of law, we can ..... X X X X Extracts X X X X X X X X Extracts X X X X
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