9911796707
TMI Blog1994 (9) TMI 82X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 32211 (of diameter 55 mm) being the parts of power operated coal briquetting press machine for converting cellulosic waste materials into fuel briquettes from Czechoslovakia through their sole selling agent. After arrival of the consigned goods, the petitioner's clearing agent filed the necessary Bill of Entry bearing No. 1005 for home consumption on 16th March, 1993 along with other relevant documents for release of the goods. The case of the petitioner is that the Customs authorities denied the exemption benefit to the petitioner by classifying the said goods under Tariff Heading No. 8482.20 by holding, amongst others that, "The exemption can be given only when the bearings are used in briquetting press which has been imported now or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Accordingly, I set aside the said order and allow the appeal. The lower authority will classify the impugned goods under Tariff sub-heading 8482.20 as usual but assess duty extending the benefit of Notification No. 113/81-Cus., dated 23-4-1981 as amended." 3.While arriving at his aforesaid finding the Collector of Customs (Appeals) also held that "In a taxing statute one has to look merely at what is clearly said. There is no equity about a tax. There is no presumption as to a tax. Nothing is to be read in, nothing is to be implied. One can only look fairly at the language used." 4.On the basis of the order dated 8th April, 1994 passed by the Collector of Customs (Appeals), the writ petitioner approached the Respondent No. 2 to ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent to the assessee caused by the failure of these officers to give effect to the orders of authorities higher to them in the appellate heirarchy. It cannot be too vehemently emphasised that it is of utmost importance that, in disposing of the quasi-judicial issues before them, revenue officers are bound by the decisions of the appellate authorities. The order of the Appellate Collector is binding on the Assistant Collectors working within his jurisdiction and the order of the Tribunal is binding upon the Assistant Collectors and the Appellate Collectors who function under the jurisdiction of the Tribunal. The principles of judicial discipline require that the orders of the higher appellate authorities should be followed unreservedly by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Customs Authorities being themselves made liable for demurrage charges in appropriate cases." 7.This writ petition was moved on 18th July, 1994 and it was adjourned from time to time and since then the learned counsel was directed to ascertain from the Department as to whether any stay order against the aforesaid order of the Collector of Customs (Appeals) dated 8th April, 1994 had been passed or not. The learned counsel even today after taking instructions from the Department could not produce any document to show that a stay order had been granted or any order passed by the Tribunal staying operation of the order of the Collector of Customs (Appeals) dated 8-4-1994. It is recorded that one Mr. S.C. Jena of the Customs Department is pre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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