9911796707
TMI Blog2017 (3) TMI 1117X X X X Extracts X X X X X X X X Extracts X X X X ..... be eligible for in imports of 'knitted flock fabric' vide four bills of entry no. 492068/8.9.2004, 503178/14.10.2004, 508407/29.10.2004 and 516758/30.11.2004. 2. The original authority had noted that these bills had been filed in the Electronic Data Interchange (EDI) system for on-line assessment and that part of duty was foregone to the extent of DEPB licence and the balance on what is described as 'on merit.' It would appear that this casual use of these expressions clouds an appreciation of the issue in dispute. The adjudicating authority appears to entertain the belief that only cash payment can be denominated as merit and the rest is an escapement of duty liability. If the goods were eligible for clearance against DEPB licence, some e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Customs (Appeals), Chennai [2002 (142) ELT 482 (SC)] and that of the Tribunal in M/s Goa Shipyard Ltd v. Commissioner of Customs [Final Order no. C/307/01 dated 22nd August 2005] as not applicable to the facts in the dispute before him. 5. Doubtlessly, the decision of the Tribunal in re Goa Shipyard Ltd was rendered while the context of error in computation of duty while assessing the goods at the time of import and the availment of extended deadline permitted to imports of government, there is no justification to consider the decision in re Karnataka Power Corporation in the same light. The Hon'ble Supreme Court, noting that the assessee sought amendment, held that '2. It is plain from what has been stated above that the Tribunal has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provisions of the taxing statute. 8. In the present instance, it is required to be ascertained if the appellant had claimed the benefit of the exemption notification and that was denied with conscious deliberation or if such excess duty was collected by system error. Again, it requires to be ascertained if the exemption was conditional or unconditional and, if the former, whether the denial was a consequence of non-compliance with such condition. It is the bounden obligation of the state to extend the benefit of an unconditional exemption to arrive at the effective rate of duty and failure to do so is a systemic error that has naught to do with assessment. 9. Credit availed for clearance of imported goods are not refunded in cash and henc ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
