9911796707
TMI Blog2011 (10) TMI 136X X X X Extracts X X X X X X X X Extracts X X X X ..... Bill of Entry No. 10211 dated 26.02.1990. They had also obtained customs duty exemption certificate issued by the DGHS and cleared the same under Notification No. 64/88-Cus dated 01.03.88. Subsequently the DGHS withdrew the customs duty exemption certificate on 22.07.99 and, accordingly a show-cause notice was issued to the importer asking to show cause as to why customs duty of Rs.8,55,311/- should not be demanded under Section 28 of the Customs Act, 1962 along with interest thereon under Section 28AA of the said Act and why penalty should not be imposed under Section 112(a) and also why the goods should not be confiscated under Section 111(o) of the Customs Act. The case was adjudicated by the Commissioner of Customs vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncessional basic customs duty rate of 40% advalerum + 50% Auxiliary duty + Nill CVD + 10% Special Excise duty (calculated on 15% of CVD). The Counsel submits that vide Notification No. 159/89-Cus dated 12.05.89, auxiliary duty of customs was exempted in respect of goods covered under Notification No. 65/88- Cus dated 01.03.88. While upholding that the goods under import are eligible for benefit of Notification 65/88, the Commissioner has failed to extend the auxiliary duty exemption available under Notification No. 159/89-Cus dated 12.05.1989. The Counsel further submits that in respect of the said goods, the counter valuing of duty of customs (CVD) have been assessed to nil. When the CVD of duty is nil, special excise duty which is c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en CV duty is assessed as 'nil', charging of special excise duty would not arise since the special excise duty is charged as percentage on the quantum of CVD. Since CVD is nil, the special excise duty will also be nil. The Counsel also submitted that the duty payable by them, if it is correctly computed, would be only about Rs.3,11,000/- as against the duty confirmed of Rs.7,21,960/-.Therefore, we direct the appellant to pay an amount of Rs.3,11,000/- (Rupees Three lakhs eleven thousand only) within four weeks from today and report compliance to the adjudicating authority. On such compliance, the adjudicating authority shall quantify the actual duty payable as per the order of this Tribunal dated 11.06.2008, after giving a reaso ..... X X X X Extracts X X X X X X X X Extracts X X X X
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