9911796707
TMI Blog2024 (1) TMI 198X X X X Extracts X X X X X X X X Extracts X X X X ..... -assessment of bill of entry. 1.1 M/s. Indian Farmers Fertiliser Co-operative Ltd. (IFFCO), (hereinafter referred to as "the Appellant") is engaged in the import of "Di-Ammonium Phosphate" (hereinafter referred to as the "DAP"). 1.2 The Appellant imported 47200 MT of DAP out of which 1800MT of DAP capsized while transferring from mothership to IFFCO jetty area. Final Assessment was done on the full quantity of 47200 MT and the customs duty was discharged by the Appellant on the full quantity without considering the fact that 1800MT DAP was capsized. 1.3 The issue pertains to the amendment in the quantity of DAP imported in the Bill of Entry and therefore the refund of excess duty paid on the 1800 MT DAP that capsized while transferring. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... td. v. Collector 1997 (89) E.L.T. 707 (Tribunal) Affirmed in 1996 (86) E.L.T. A78 (S.C.) Dimension Data India Private Ltd. v. Commissioner of Customs and Anr 2021 (376) E.LT. 192 Mohit Overseas Vs. CC-2016 (335) ELT 18 (Del.) Senka Carbon Pvt. Ltd. 2007 (216) ELT 397 (Tri-Chennai) Gabriel India Ltd. v. CC, 2014 (314) ELT 387 (T) Uflex Ltd. versus Commissioner of Customs, New Delhi 2013 (298) E.L.T. 476 (T) He further argued that the goods included in the bill of entry to the extent of 1800 MT cannot be said to be cleared for home consumption as they were not available and never crossed the custom barrier. He argued that it is clear that these 1800 MT of goods never crossed the custom barrier. He further pointed out that the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amended after the imported goods have been cleared for home consumption or deposited in a warehouse or the export goods have been exported, except on the basis of documentary evidence which was in existence at the time the goods were cleared, deposited or exported, as the case may be." The request of the appellant for amendment under Section 149 was rejected on the following grounds by the Assistant Commissioner. "2. In this connection, it is to apprise that the BE No-6711677 dated-08.06.2018 was initially assessed on provisionally 08.06.2018 and cleared for Home Consumption on 1.1.06.2018. The said BE was finally assessed on 21.06.2018 by Appraiser/Superintendent and on 04.07.2018 by Assistant Commissioner. 3. In the instant case, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ants have relied on the decision in the case of Zuari Agro Chemical Ltd. 1997 (89) ELT 707 (T) Wherein the Tribunal has observed as follows: "25. In this particular case, another fact which is of significance is the distinction between "removal‟ and "clearance‟. The goods can be removed for home consumption or otherwise after provisional assessment under bond but they can be said to be cleared for home consumption only after final assessment and orders of the proper officer in respect of such clearance. Therefore, while Collector (Appeals) is right in pointing out that the touch stone is clearance for home consumption, such clearance could not have been deemed to have been allowed unless the goods had been finally assessed and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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