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TMI Blog2021 (3) TMI 1308X X X X Extracts X X X X X X X X Extracts X X X X ..... ity had been discharged. It is also evident that, even in the absence of specific declaration of the method adopted, the computation sufficed as suitable indication. The finding in the impugned order that there has been no suppression, or intent to evade duty, is, consequently, unassailable. The absence of any ingredient among those specified in Section 114A of Customs Act, 1962 would justify, to no lesser extent, the lack of recourse also to the extended period of limitation for recovery of differential duty and interest thereon. The claim of the appellant cannot be discarded - Appeal is allowed on the finding of applicability of limitation without going into the correctness of the computation of duty liability. - C/168/2011 - Fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 84/5-6-2002. It is common ground that the appellant had fulfilled their obligation under the relevant scheme of the Foreign Trade Policy and, upon obtaining Export Obligation Discharge Certificate (EODC) from the competent authority, found itself possessed of 538.325 MT of the imported goods that remained after deploying 5301.675 MT as inputs in the manufacture of eligible excisable goods. It is also common ground that, by adopting assessable value of ₹ 18,535 per MT, they discharged liability of ₹ 45,49,900 as duties of customs and ₹ 11,55,500 towards interest thereon on 7th January, 2004. Admittedly, the assessable value, based on purchase price of the earlier and larger of the two consignments, was not acceptable to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the finding of the lower authorities as the difference in value of the two imported consignments was sufficient motive, even as it is natural for any commercial organisation to utilise inputs in the order of procurement, to attempt evasion of duty by adoption of the lesser of the two values for assessment. In his view, the spirit behind Circular No. 27/2007-Cus., dated 26th July, 2007 of Central Board of Excise Customs (C.B.E. C.), being articulation of normal commercial practice, was not intended solely for prospective implementation. Furthermore, he relied upon the decision of the Hon ble Supreme Court in Commissioner of Central Excise, Calcutta v. Pradyumna Steel Ltd. [1996 (82) E.L.T. 441 (S.C.)] wherein it has been held that 3. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of the practice followed in consumption of inputs that would detract from the appropriateness of First In First Out (FIFO) method, and despite liability having been discharged on the basis of the value of the earlier consignment even though there is no doubt that inputs utilised exceeded the quantity contained therein, the grievance that the first appellate authority did not take the findings to its logical conclusion yet remains as the cavil to be addressed in these proceedings. 6. Though Learned Authorised Representative did rely upon the decision of the Hon ble Supreme Court in re Pradyumna Steel Ltd. to suggest that the proceedings initiated for recovery under Section 28 of Customs Act, 1962, which, doubtlessly, could not be invo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re Bombay Hospital Trust, it is evident that denial of the exemption in Notification No. 50/2000-Cus., dated 27th April, 2000, and consequent recourse to recovery, had its genesis in non-compliance with the post-importation conditions contingent upon which the availment was sought and allowed. No such breach, or taint thereof, has been sought to be fastened on the appellant in the proceedings leading to this appeal. On the contrary, it would appear that the appellant, though entitled to deploy such materials for the manufacture of any other goods, voluntarily opted for payment of duty. Hence the circumstances in which the decision was handed down in re Bombay Hospital Trust does not apply to the present dispute. 7. Though in the valuati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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