9911796707
TMI Blog2000 (4) TMI 66X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant is a Government concern owned by the State of Kerala. They brought the Vessel by name MV Akra Tenaron for braking in April' 85 . Bill of Entry for the clearance of that ship was filed in December 1986. It was assessed to customs duty at the rate of Rs. 1,400/- per Light Displacement Tonnage (LDT) in terms of Notification No. 163/86-Cus, dated 1-3-1986. Thereafter, the vessel was broken . Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rovision contained in proviso (ii) to the notification. The said proviso stood as "when imported before the 1st day of March 1988, duty of customs leviable thereon under the said First Schedule at the rate of Rs.1035/- per Light Displacement Tonnage has been paid, and the additional duty leviable thereon under the said Section 3 at the rate of Rs. 365/- per Light Displacement Tonnage, has been pai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. They did not show any regard to the facts. Over and above the actual amount which was due to the Govt., they were trying to appropriate another amount of Rs. 1800/- which was not legally payable by the assessee . 5. In view of what has been stated above, we allow this appeal, quash the orders impugned in its entirity with all consequential relief. - - TaxTMI - TMITax - Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X
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