9911796707
TMI Blog1985 (1) TMI 310X X X X Extracts X X X X X X X X Extracts X X X X ..... kerosene oil under ex-bond bill of entry No. 470 dated 13-6-1969 at the duty of ₹ 500 per K.L. On 7-8-1979, the duty came down to ₹ 408.19 per K.L. From 20-8-1979, the Oil Company began to remove the kerosene in 7 or 8 operations, the last removal being on 28-8-1979. The company s refund application which was received by the Assistant Collector on 29-12-1979, was rejected by him being time-barred under Section 27 of the Customs Act, 1962, and the Appellate Collector agreed with him. 3. M/s. Indian Oil say that under Section 15 of the Customs Act, 1962, the valid rate of duty was the rate applicable on the day of actual removal of the oil from the bonded tank. According to the Company, the limitation should be counted from th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aim was more than six months after the date of payment of duty. If this was not a time-barred claim he did not know what was - The goods were taken out in several removals. He did not understand why the company s counsel says the assessment was provisional. There was no entry in any record that the oil was assessed provisionally. 7. It seems to us that the counsel for M/s. Indian Oil has not understood the provisions of section 18 regarding provisional assessment. The relevant part of this section reads - Notwithstanding anything contained in this Act but without prejudice to the provisions contained in sec. 46 - (a) where the proper officer is satisfied that an importer or exporter is unable to produce any document or furnish any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty. Eventually the duty is finally assessed and the adjustment of duty is made, the excess being refunded and the shortage recovered. The security is normally taken in the form of a bond - cash security is also accepted. In the case here, nothing that would suggest a provisional assessment is to be seen. None of the four contingencies arose to set in motion provisional assessment - no bond or security was taken or offered because there was no duty difference that needed to be secured. To put it another way, neither the officer nor the importer/assessee thought a different assessment was possible for which provisional assessment would be necessary. And so, no bond/security was produced or taken. 10. It is difficult for us to envisage a p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... advocacy of pro visional assessment was a contradiction of the company s revision petition dated 20-10-1981. On page 5 we read this : The situations which warrant provisional assessment of duty under section 18 ibid did not arise in our case since the statutory obligations as required for the purpose of finalisation of assessment were fulfilled by us. This is as clear an acknowledgement as any that there was no case for provisional assessment and that there was no provisional assessment. We also take note that the petition affirms that demands for differential duty in cases of abatement of the rate of duty are served on the company by the custom house in terms of Section 28 of the Customs Act, 1962. 13. We reject the appeal. [O ..... X X X X Extracts X X X X X X X X Extracts X X X X
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