9911796707
TMI Blog1985 (2) TMI 292X X X X Extracts X X X X X X X X Extracts X X X X ..... hort collection of duty on account of non-addition of pre-inspection charges and demands were made by the Asst. Collector and after issuing the show cause notice the same were confirmed. The appellants paid the duty and then challenged the demands before the Appellate Collector. The Appellate Collector remanded the matters to the Asst. Collector for showing details of calculation of the demands but he rejected the main pleas of the appellants for (1) calculation of pre-inspection charges at the lower rate of 0.35% and (2) limiting the demand to the quantity of goods actually landed. The revision applications were then filed before the Central Government which on transfer are being treated by us as the subject appeals. 2. Shri Mahesh K ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd also another decision of this Tribunal reported in 1984 (18) E.L.T. 465 (Indian Organic Chemicals Ltd., Madras v. Collector of Customs, Madras). He further submitted that when an order had been passed by the Asst. Collector and the FCI was aggrieved by the order, the aggrieved party, namely, FCI had a right to challenge that order in appeal. On the other hand, Shri Mahesh Kumar, the learned SDR submitted that there was no specific order of Government of India authorising FCI to file refund claims or defend other matters where refund was involved. He further stated that there was no direction or permission for the FCI to file appeal or revision against the orders passed in their application for refund. 4. On careful consideration, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . We have carefully considered the arguments of both the sides. In the past, a number of appeals of the same appellants on account of downward revision of the rate of pre-inspection charges have been allowed. This is so because the revised rate of 0.35% for fertilizer procured through MMTC was worked out by the Government themselves on the basis of the cost data. The appellants have shown us the documentary evidence pointing out that the fertilizers in the present two cases were procured through MMTC contract. Accordingly, we direct that the pre-inspection charges should be added in the present two cases at the rate of 0.35% and not 0.5%. The orders of the lower authorities are modified to that extent. [Order per : D.N. Lal (M.T.)]. - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal had not been brought to the notice of the Bench when the appeal No. 1399-1410/80-A were argued. He submitted that had this been done, the Bench could have perhaps taken a different view. His first prayer was that since two contrary judgments had been pronounced by the Tribunal from the same Bench, a larger Bench should be constituted to decide the issue. Thereafter, Shri Jain pointed out certain discrepancies in the bill of entry pertaining to the present appeal to show that the importation in question was not covered by one of the contracts figuring in the letter dated 21-12-1979 from MMTC. Shri Jain's alternative prayer, therefore, was that irrespective of the earlier orders referred to by the learned Consultant, the present appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... We have heard both sides. We do not think that the appellants had wilfully kept back from us the judgment reported in 1983 E.L.T. 361 (CEGAT) because it was adverse to them. We have examined the ratio of the judgment 1983 E.L.T. 361 (CEGAT) vis-a-vis Order Nos. 542 to 553/1984 of this Bench, it appears that in the former case the Food Corporation had not ab initio shown any amount towards inspection charges in the bill of entry. When this was detected by the Visakhapatnam Customs, a demand for differential duty was issued by them with reference to the said charges being of the order of 0.50% of the C. & F. value of the goods. What happened further is not quite clear from the order. From the references to Section 27, Customs Act, which ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
