9911796707
TMI Blog1983 (4) TMI 285X X X X Extracts X X X X X X X X Extracts X X X X ..... a claim for refund of duty amounting to ₹ 23,783.75 forming a portion of the import duty collected under Bill of Entry ID. 136/19-8-1971 on the ground that High Speed Diesel Oil and Light Diesel Oil should be assessed to duty at ₹ 189.05 per K.L. as against the duty collected at ₹ 497.70 per K.L. and that private property of officer and crew should not have been assessed to duty along with ship's other stores. 4. The Assistant Collector of Customs, Appraising Department Custom Houses, Cochin had rejected the contention of the Steamer Agents as regards the assessment made @ ₹ 497.70 per K.L. in view of the fact that the Steamer Agents had failed to produce any documentary evidence to prove that the Marine Diese ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ms authorities could not force the officers and crew of the vessel to clear their baggage when they have not signed off from the vessel. 6. The Appellate Collector, after considering the submission made by the appellants, upheld the order of the Assistant Collector in so far related to higher rate of assessment on the Marine Diesel Oil on the ground that it was incumbent on the part of the appellants to have made a request to the Customs Authorities to draw samples to avoid higher rate of duty and as such in the absence of any such request at the relevant time, they are not entitled to the benefit of lower rate of duty at a subsequent date. However, as regards the levy of duty on the private property of officers and crew alongwith shi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tative, the suppliers certificate could not have been taken as substantiating the claim of the appellants inasmuch as the taking of Light Diesel Oil from M/s ESSO Eastern Inc. could not have ruled out high diesel also being there "On Board". In brief, according to the Departmental Representative, the appellants have failed to prove by any incontrovertible evidence that Marine Diesel Oil is Light Diesel Oil entitling them for a lower rate of duty. The appeal, therefore, merited rejection. 9. We have carefully considered the submissions made on behalf of the appellant as well as the Department and we are of the opinion that in a case of this kind, instead of taking up a plea that the appellants ought to have insisted on taking of the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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