9911796707
TMI Blog2015 (12) TMI 1434X X X X Extracts X X X X X X X X Extracts X X X X ..... ond respondent. Having regard to the controversy involved in the present case, which lies in a very narrow compass, with the consent of the learned advocates for the respective parties, the matter was taken up for final hearing today. 2. This petition under Article 226 of the Constitution of India is directed against the order dated 6.2.2014 and order dated 23.6.2014 passed by the Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as "the Tribunal") to the extent of demand of duty in respect of 16 mm TMT bars imported by the petitioner vide bill of entry No.74 dated 21.8.2008. 3. The facts stated briefly are that the petitioner imported Deformed Steel Bars Grade HRB from Hongkong of various sizes, viz., 16mm, 20mm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion No.21/2002-Cus dated 1.3.2002. The Tribunal further held that since separate value of 16mm, 20mm, 25mm and 32mm TMT bars was not made available, separate duty cannot be assessed for 16mm TMT bars. 4. Subsequently, the petitioner filed an application for rectification of mistake in the order passed by the Tribunal on the ground that though 16 mm TMT bars imported by the petitioner are eligible for exemption under Serial No.190C of Notification No.21/2002-Cus dated 1.3.2002, the same cannot be practically extended as the separate value of 16mm was not made available and, therefore, the duty exemption available for 16 mm TMT bars cannot be assessed. It is the case of the petitioner that it has submitted copies of packing list and bill of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal is contrary to the record of the case, inasmuch as, the bill of lading clearly indicates the quantity of 16 mm TMT bars and the commercial invoice clearly shows the price of the 16 mm TMT bars. It was submitted that, therefore, the value of the 16 mm TMT bars could be easily worked out on the basis of the price and the quantity of 16 mm TMT bars. Under the circumstances, the Tribunal was not justified in rejecting the application for rectification of mistake made by the petitioner. 6. Mr. R. J. Oza, learned senior standing counsel for the second respondent raised a preliminary objection to the maintainability of the petition on the ground that the impugned order passed by the Tribunal relates to the determination of the rate of duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ainst any order relating to any dispute involving determination of any question relating to the rate of duty or value of goods for the purposes of assessment, lies before the Supreme Court and not before this court, ordinarily, this court even in exercise of powers under Article 226 of the Constitution of India, would not entertain such a petition. Therefore, the nature of the dispute brought before this court is required to be examined. 9. From the facts noted hereinabove, it is abundantly clear that insofar as the dispute raised before this court is concerned, the same does not directly relate to the rate of duty or value of goods for the purposes of assessment. The only controversy that has been brought before this court is that the Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the Tribunal in the order dated 6.2.2014 as well as in the impugned order dated 23.6.2014 made on the rectification application to the effect that separate value of 16 mm TMT bars was not available, is clearly incorrect and contrary to the record. Under the circumstances, to that extent the finding recorded by the Tribunal is perverse to the record of the case. The impugned order dated 23.6.2014 being contrary to the record of the case, therefore, cannot be sustained. 11. For the foregoing reasons, the petition succeeds and is, accordingly, allowed. The impugned order dated 23.6.2014 passed by the Tribunal on the Application No. C/ROM/12189/2014 made by the petitioner is hereby quashed and set aside. The rectification of mistake appl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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