9911796707
TMI Blog2024 (2) TMI 318X X X X Extracts X X X X X X X X Extracts X X X X ..... xcess than the weight declared and case was made out on the basis of record of such CHA over the quantity shown in the Bill of Entries. The CHA had maintained the record on the basis of weighment slips issued and received from Mundra CFS. The CHA also informed the Bill of Entries were filed on the basis of bill of lading, invoice, packing list etc has received. Further, it is found that no check of weighment at the premises of appellants, EOU was done nor any excess was found, to have been cleared or even documented as excess production or clearance of wastage. Department has not even charged them with excess production of clearance in the EOU from clearance of excess marble as such nor has it brought any evidence on record to this effect. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Duty : to be quantified on 590.013 MT penalty : 8 Lakhs 2. Order-in-Original No. MP SEZ/19/ADC/SS/GR.I/ 2013-14 Additional Commissioner of customs, Mundra 04.12.2013 Duty : Rs 12,54,539/- Fine : Rs. 20 lakh Penalty : Rs. 10 Lakh 3. SCN No. VII/43- 58/SIIB/2012 Additional Commissioner of customs, Mundra 31.03.2012 Rs. 12,54,539/- (duty) Fine and penalty proposed 2. It was submitted by the appellants that Notification No. 52/2003-Cus grants exemption from customs duty to all goods imported by EOU which are used in manufacture of finished goods in terms of LOP issued by development commissioner. Thus, exemption from customs duty is available regardless of weight of imported goods. The entire premise of 100% FOU is a bonded warehouse. It is set ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -1-E. 2.3 In view of above, it was submitted that imported goods are not liable for confiscation. 3. As per appellants demand is also time barred as period of import pertains from 13.04.2007 to 19.12.08 and SCN is issued on 31.03.2012. In absence of any suppression or intention to evade customs duty, demand is barred by limitation. 4. Thus, in view of above submission, demand of customs duty is not sustainable. Thus, interest thereon and penalty is also not imposable. Appellant placed reliance on the following judgements:- Paras Fab International Vs. Commissioner of C.Ex., Karnataka 2010 (6) TMI 184- CESTAT, New Delhi Renfro India Pvt. Ltd. vs. Commissioner of Customs (Exp.), Nhava Sheva 2018 (6) TMI 742- CESTAT, Mumbai Eurotex Industries E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... weighment slips issued and received from Mundra CFS. The CHA also informed the Bill of Entries were filed on the basis of bill of lading, invoice, packing list etc has received. Further, it is found that no check of weighment at the premises of appellants, EOU was done nor any excess was found, to have been cleared or even documented as excess production or clearance of wastage. Department has not even charged them with excess production of clearance in the EOU from clearance of excess marble as such nor has it brought any evidence on record to this effect. The appellants on the other hand agree that weight might have been in excess as per the trade practice. We find force in appellants contention that difference of weight is due to supplie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... revenue was set aside. Relevant observations are contained in para 3 of the order and it reproduced below:- 3 . On consideration of the submission and the material it is found- (a) There is a practice claimed and not contested to charge for a block on basis of a weight which, is neither Gross Weight of the Block nor is it the Net Weight as contested by the Revenue. There is no correlation of any kind between chargeable weight of a Block and the actual weight of a block, which is mentioned gross weight on the importers invoice and weight ascertained by the Dock staff. In fact for BE 6/3774 the declared weight is 84.28 while ascertained weight is 83.15. While in other cases the ascertained is in excess of such declared weight. The explanation ..... X X X X Extracts X X X X X X X X Extracts X X X X
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