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TMI Blog2013 (11) TMI 1300X X X X Extracts X X X X X X X X Extracts X X X X ..... ersion factor notified in Public Notice No.21/2012 dated 11.5.2012 in respect of timber imported and sold in India on which refund of SAD paid has been claimed. In all the appeals, the issue involved is common even though there are different orders and accordingly, all the stay applications are taken up together for disposal. 2. The Commissioner (Appeals) has taken a view that in respect of refund claims filed for the timber imported prior to 11.5.2012, the conversion factor for converting timber logs imported in terms of weight into timber logs sold in terms of cubic meter. The formula modified in the Public Notice on 11.5.2012 will be applicable only in respect of imports made after 11.5.2012. Revenue is seeking stay against these orders ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... olume based on conversion factor '1 Hoppus Ton = 1.8027 CBM' may be adopted by the all the Customs formations to determine the quantity imported and quantity sold on payment of VAT. In other words, an importer would be entitled to refund of the full amount of SAD paid on the Bill of Entry only if he produces invoices indicating the sale of round Timber logs for the full quantity determined in Cubic Metre (CBM) based on this conversion factory. Pending cases shall be disposed of in this manner. From the above, it may be seen that no logic for adopting the formula of Karnataka Forest Department has been given in the Public Notice. There is also no indication as to whether there were different formulae of conversion in other states and there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as only guidelines. In these cases the issue is not validity of guidelines and the issue is whether such guideline will have retrospective effect. I find that in this case before the Hon'ble High Court of Madras, it was the case of the department that the standing order is not binding but only in the nature of guidelines to streamline the functioning of the customs offices. If that is the situation, unless it is shown that there was something wrong with the assessment or the impugned orders, just because the assessing officers followed certain norms for arriving at the quantity, they cannot be found fault with so long as the same is not perverse or illogical. In these cases, the assessing officer has followed the standards prescribed by Kar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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