9911796707
TMI Blog2012 (11) TMI 968X X X X Extracts X X X X X X X X Extracts X X X X ..... this case is that M/s. Shree Cement Ltd., Kolkata had imported Non-calcined Petroleum Coke at Navlakhi Port during the month of June 2009 which was assessed provisionally and duty of Rs. 4,77,27,478/- was debited in DEPB TRAs before clearance. Subsequently it was noticed that Navlakhi Port was not included for importing 'Coke' in terms of Notification No. 89/2005-Cus., dated 4-10-2005 and the Commissioner did not permit by any special order for import of petroleum coke at Navlakhi Port. Therefore the show cause notice was issued as to why the benefits of Notification No. 89/2005-Cus. should not be denied. 3. The respondents defended their case stating that the Commissioner was required to issue a public notice immediately after issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... p; 27-11-2002, the then Commissioner of Customs, Jamnagar had, as empowered under the Notification No. 34/97 as amended, allowed by special order "import of A.G. Fluorspar and coal and export of salt" under DEPB scheme at Navlakhi Port. Subsequently vide PN No. 11/2009-10/CCP/JMR dated 27-7-2009, the condition to Sr. No. 04 of the said Public Notice No. 1/2002 has been substituted with words as "import of A.G. Fluorspar, Coal and Coke. Export of salt". 4.1 In the Commissioner (Appeals)'s order as was stated in the grounds of appeal that committed an error in holding that the use of the word "substituted" in amending public notice, added one more commodity "coke" as part of original public notice. It is neither the provision of law nor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the main issue as to whether the import of coke by the appellants allowed by debiting duty under DEPB Scheme through Navlakhi Port was eligible for availing the exemption or not. The amendment dated 27-7-2009 in Public Notice No. 1/2002-Cus., dated 21-11-2002 coke was included in the list of specified goods for import under DEPB Scheme through Navlakhi Port. The question arises that if the import of coke under DEPB Scheme was not permitted through Navlakhi Port why it has been allowed by the assessing officer debiting duty assessed through DEPB RAs which were validly issued for that port. Once the imported coke was allowed clearance under DEPB Scheme after allowing payment/debit of duty under DEPB scrips it is not open to the departm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be substituted as follows :- "Import of A.G. Flourspar, 'Coal and Coke. Export of Salt" 8. Therefore we find that in view of the facts as discussed above, the commodity "Coke" had been made a part of original public notice. The Commissioner while exercising the powers, under the notification used the word 'substituted' and therefore it can be held that the newly added import commodity namely "Coke" had been a part of original Public Notice No. 1/2002-Cus., dated 27-11-2002. Inevitably it was intended to rectify the mistake and thus have given a retrospective effect legitimizing all import of "Coke" including those affected prior to 27-7-2009. This cannot lead to a wider confrontation to derail the understanding of law. 9. Respe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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