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TMI Blog2014 (11) TMI 492X X X X Extracts X X X X X X X X Extracts X X X X ..... thod of duty payment on the ship’s stores etc., required to be consumed during the costal run, was extended to the importers. However, assessment with respect to duty paid on estimated quantity of ship stores consumed in costal run was also required to be made provisionally. In the light of prescribed procedure respondent was required to keep on record the fact that vessel after running on coastal run for some time will again taken out for foreign run and that appellant will be seeking refund claim of the excess duty paid. In the absence of compliance with the prescribed procedure, it cannot be said that duty assessments made on the bill of entry were provisional. Findings recorded by the first appellate authority to that extent are not leg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vs. Commissioner of Customs (Prev.) - 2004 (172) ELT 145 (S.C.)] (c) J.M. Baxi Company vs. Commissioner of Customs, Ahmedabad - [2009 (237) ELT 305 (Tri. Ahmd.)] 3. It is the case of the Revenue that as per CBEC Circular No. 58/97 dated 06.11.1997, the assessments are required to be made provisionally and only on finalisation of such provisional assessments, a person is entitled to refund claim. It was strongly argued by the learned AR that respondent has never asked for any provisional assessment of the bill of entry and that Respondent decided to pay the entire leviable Customs duty, which was assessed finally on the bill of entry. That as per CBEC Circular 58/97 dated 06.11.1997 even if estimated quantity of goods, consumed duri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Indian National Shipowners Association from time to time and the references made by commissioners of Customs, the procedure relating to recovery of duty on ship stores consumed by foreign going vessels during their temporary reversion into coastal run has been reviewed. 2. It has been observed that the work relating to assessment and collection of duty on ship stores consumed during temporary reversion to coastal run is not being given due attention. It has resulted in accumulation of backlog at all the ports. The Comptroller and Auditor General of India has also pointed out lapses in recovery of duly on ship stores in its report. It has also been observed that the instructions contained in Boards Circular, dated 22-1-1985 are not b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esel, furnace oil, etc., may be recovered at 110% (one hundred and ten per cent.) of the duty leviable on the quantity estimated to be consumed during the coastal run at the time of conversion from foreign run to coastal run on provisional assessment basis. The steamer agent may file refund claim if any to get refund of duty at the time of reconversion from coastal to foreign run. The assessment may be finalised within 15 days of reconversion from coastal to foreign run. 6. It is evident from the opening Para of this Circular that before issue of Circular dated 06.11.1997, another Circular dated 22.1.1985 was existing. Para -2 of the circular dated 06.11.1997 highlights the lapses pointed out by the CAG s audit regarding assessments made ..... X X X X Extracts X X X X X X X X Extracts X X X X
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