9911796707
TMI Blog2017 (7) TMI 229X X X X Extracts X X X X X X X X Extracts X X X X ..... -Original dated 24.07.2014 is not in consonance with law, as there was no requirement of finalising are already finalised the Shipping Bills. The appellant is entitled for interest as per the provisions of Section 18 of the Customs Act, 1962 from the date of finalisation of the Shipping Bills by the First Order-in-Appeal dated 17.04.2013 - appeal allowed - decided in favor of appellant. - C/30 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sionally for export. The test report was 'in favour of the appellant and Fe content was as declared. On receipt of report from load port analysis, it was noticed by the lower authorities that the moisture content as 6.11 declared by the appellant and receipt of final document from appellant and receipt of final document from Department passed the order vide (Order-in-Original No.266/2012 dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned order before that Bench held that the adjudicating authority was correct in rejecting the passing order of finalising the provisionally assessed Shipping Bills. 3. Ld. Counsel submits that Revenue has not filed any appeal against Order-in-Appeal No.10/2013-VCH dated 17 04.2013 and hence the order has become final which would mean that the finalisation of Shipping Bill has to be up ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the issue that falls for consideration in this appeal is regarding the interest payable to appellant on the excess duty paid on finalization of Shipping Bills which were provisionally assessed earlier. 6. The facts as reproduced as in paragraph No.2 are not disputed. The adjudicating authority had vide Order-in-Original dated 31.05.2012 enhanced the value and re-determined the liability which w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s no requirement of finalising are already finalised the Shipping Bills. In my considered view, both the lower authorities have not appreciated the provisions of law correctly and have erred in re-finalising already finalised the Shipping Bills. 8 In view of the foregoing, the appellant is entitled for interest as per the provisions of Section 18 of the Customs Act, 1962 from the date of finali ..... X X X X Extracts X X X X X X X X Extracts X X X X
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