Custom, Excise & Service Tax Tribunal
M/S. Mangalore Refinery & ... vs The Commissioner Of Customs on 29 August, 2012
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, BANGALORE SOUTH ZONAL BENCH COURT - I Appeal No: C/448 to 452/2006 (Arising out of Order-in-Appeal No:84/2006-Cus(B). dated 22.6.2006 passed by the Commissioner of Customs (Appeals), Bangalore.) 1. Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982? No 2. Whether it should be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not? Yes 3. Whether their Lordship wish to see the fair copy of the Order? Seen 4. Whether Order is to be circulated to the Departmental authorities? Yes M/s. Mangalore Refinery & Petrochemicals Ltd. Appellant Versus The Commissioner of Customs Mangalore. Respondent
Appearance Ms. Neetu James, Advocate for the appellant.
Shri Ganesh Havannur, Additional Commissioner (AR) for the Revenue.
CORAM SHRI P. G. CHACKO, HONBLE MEMBER (JUDICIAL) SHRI M. VEERAIYAN, HONBLE MEMBER (TECHNICAL) Date of Hearing: 29.08.2012 Date of decision: 29.08.2012 FINAL ORDER Nos._______________________2012 [Order per: P. G. Chacko]. These five appeals filed by the M/s. Mangalore Refinery & Petrochemicals Ltd. (MRPL) are directed against Order-in-Appeal No.84/2006-Cus. dated 22.6.2006 wherein the learned Commissioner (Appeals) had rejected 18 appeals of the assessee filed against equal number of orders-in-original. The original authority had demanded differential duty from the assessee in respect of crude petroleum on the basis of bill of lading quantity of the liquid cargo. The appellate authority affirmed the decision of the lower authority. In respect of some of the consignments of the imported goods covered by order-in-appeal No.84/2006, the assessee had filed appeals Nos. C/435-447/2006 before this Tribunal and those appeals came to be dismissed on the substantive issue vide Final Order Nos.299-396/2010 dated 20.1.2010. In the said Final Order, this Bench was following earlier Final Order No.273/2006 dated 6.2.2006 reported as MRPL vs. Commissioner of Customs, Mangalore: 2006 (205) E.L.T. 753 (Tri.-Bang.) wherein it had been held that duty of customs was leviable on the liquid cargo quantity mentioned in the bill of lading. The present appeals of the assessee pertain to the remaining consignments covered by order-in-appeal No.84/2006.
2. It appears from the submissions of both sides that Final Order No.273/2006 ibid was appealed against by the assessee but no stay of operation thereof has been obtained yet. In the circumstances, we are inclined to follow the above precedent viz. Final Order No.273/2006 and hold that the appellant is liable to pay duty of customs on the imported goods on the basis of bill of lading quantity as rightly held by the authorities below. All the five appeals, therefore, get dismissed.
(Pronounced and dictated in open Court) (M. VEERAIYAN) Member (T) (P. G. CHACKO) Member (J) rv ??
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