9911796707
TMI Blog2013 (8) TMI 509X X X X Extracts X X X X X X X X Extracts X X X X ..... he Appellant had imported a consignment of 9618.000 MT of Chinese Metallurgical Coke and cleared the said goods for re-warehousing, on the provisionally assessed warehousing bills of entry bearing No.28/Bond/2001-2002 dated 18.03.2002 and No.1/Bond/2002-2003 dated 16.05.2002 for the purpose of manufacture of Charge Chrome in their factory at Choudwar. The permission to remove the goods without payment of duty was given to the Appellant under the provisions of Section 60 of the Customs Act, 1962 and Regulation No.4 of Warehoused Goods (Removal) Regulations, 1963. They had executed the B-17 Bond. At the time of re-warehousing of the goods in question to the factory premises of the Appellant at Choudwar, the goods warehoused were found 9509.17 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ually cleared. In the instant case, no order for its clearance for home-consumption had been passed and even an ex-bond bill of entry for such clearance had not been filed. The contention is that Section 67 of the Customs Act, 1962 is a self-contained statutory provision which regulates the removal of imported goods from one warehouse to another, subject to compliance of the specified conditions thereof, with an execution of a bond and production of a re-warehousing certificate for the entire quantity of the in-bond removals of such goods. Since the said section does not envisage any remission/abatement of Customs Duty in respect of the quantity of such loss during the transit/transportation, the benefit of remission of duty cannot be exten ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se of warehousing has been dealt in detail by the Larger Bench in case of IOC (supra). In this case, the Tribunal observed as under: It is, thus, clear that if warehoused goods are lost or destroyed for whatever reason at any time before they are cleared for home consumption, the Assistant Collector of Customs is obliged to remit the duty on such goods. The contention of the Chief Departmental Representative that the bond executed by the importer binding himself to pay duty on goods short-received at the destination cannot be said to be unreasonable and against public policy is, no doubt, good as far as it goes but, as we have seen, the bond cannot be read or implemented as if Section 23(1) did not appl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the shortage in question was genuine and did not occur due to negligence, such losses occurred due to natural causes like the nature of the goods being susceptible to moisture, weigh-bridge difference and handling loss due to loading and unloading of the materials at both ends etc. The Adjudicating Authority though did not agree with the submission of the assessee that loss was only to the extent of 48.830 MT, but at the same time, observed that even after considering that the loss was 108.830 MT, the same roughly works out to 1.13% only and the same was due to genuine reasons. Nowhere in the show cause notice, the allegation of theft, pilferage or the clandestine removal of the goods in question had been made. After careful consider ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
