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TMI Blog2024 (2) TMI 318X X X X Extracts X X X X X X X X Extracts X X X X ..... f the department that appellants have mis-declared the weight of imported rough A marble blocks at the time of import. Further, it is also alleged by declaring the lesser weight, appellants have also violated the policy circular No. 13(RE-08)/2004-2009 dated 30.06.2008 as excess quantity/weight is not covered by the procurement certificate issued in terms of Notification No. 52/2003-Cus. Aggrieved by the order in appeal confirming duties and penalties as below, appellants have filed the present appeal. Sr. No Impugned Order No. Passed by Dated Duty Demand/ Penalty/fine (Rs) 1. Order-in-Appeal No.KDL-CUSTM-000- APP-350-14-15 Commissioner of Customs (Appeals), Ahmedabad 19.06.2014 Duty : to be quantified on 590.013 MT penalty : 8 La ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... who have been granted marble block import licences under previous licensing years or are eligible to avail licence in the current licensing year (2008-09) under SIL category). 2.2 It was submitted that in terms of para 6.3.7 of Hand book of procedure. 2005-09, LoP/LOI issued by Development Commissioner would be authorisation for all purposes. Thus, the FTP restrictions would not be applicable for EOU if imported goods are falling under LOP issued by Development commissioner. Para 6.3.7 of HBP is extracted and reproduced as under: 6.3.7 LoP/Lol issued to EOU/EHTP/STP/BTP units by concerned authority would be construed as an authorization for all purposes. Standard format for LoP for EOU units is given in Appendix 14-1-E. 2.3 In view of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity and justifies the imposition of penalty as well as demand of duty as excess quantity as per the record of CHA was found to have been sent to the EOU. 6. Considered the adversarial submissions, it is found that the department has made out a case of excess receipt of weight and clearance of same from the premises of EOU on the basis of various documents maintained by CHA including their registers like arrival/dispatch book , LR book and transfer registers for the period 2007 to 2009. On detail examination of such record department found certain blocks of marble had weight in excess 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 r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing been cleared demand of duty cannot be sustained, will apply to the facts of the case also. Similar is the ratio, in the matter of Eurotex Industries & Exports Ltd. Vs. Commissioner reported in 2017 (345) ELT 532 (Tri- Mumbai), whether, it has been held that any material received is used in manufacturing in EOU, then the same cannot be subjected to duty. Further, we find the trade practice mentioned by the appellant has been duly considered in 2005 (192) ELT 950 (Tri.- Mumbai) in the matter of TOPAIM INDUSTRIES PVT. LTD. Vs. Commissioner of Customs, Nhava Sheva where in relation to Marble Block, the practice of showing invoices for chargeable weight which is neither gross weight nor the net weight of a block was noted and the case of mis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n values arrived by multiplying per MT the chargeable Rate price with ascertained weight cannot be upheld. If a Baker sells Hot Cross Buns at Rs. 12 to a dozen, then for the thirteenth Bun put on the Basket as Bakers Dozen understood in that Trade cannot call for the Bakers Dozen to be valued at Rs. 13, (misdeclarations called for, as also to demand duty ad valorem pro rata on thirteen Buns price of Rs. 13. However, the situation would be different if the rate of duty is specific and per Bun, then duty will have to be calculated on 13 Buns multiplied by specific rate. Trade Practices are to be honoured if genuine and established charges of misdeclaration in section cannot be upheld. We find therefore no reason to uphold confiscation under S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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