Custom, Excise & Service Tax Tribunal
Commissioner Of Customs (Ep), Mumbai vs Pan Asia Industries Ltd on 20 October, 2010
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL WEST ZONAL BENCH AT MUMBAI COURT No. I APPEAL No. C/345/03 (Arising out of Order-in-Appeal No. 9/2003-MCH dated 23.12.2002 passed by Commissioner of Customs (Appeals), Mumbai) For approval and signature: Honble Mr. P.G. Chacko, Member (Judicial) and Honble Mr. M. Veeraiyan, Member (Technical) ======================================================
1. Whether Press Reporters may be allowed to see : No the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?
2. Whether it should be released under Rule 27 of the : Yes CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
3. Whether Their Lordships wish to see the fair copy : Seen of the Order?
4. Whether Order is to be circulated to the Departmental : Yes authorities?
====================================================== Commissioner of Customs (EP), Mumbai Appellant Vs. Pan Asia Industries Ltd. Respondent Appearance: Shri B.P. Pereira, Authorised Representative (JDR), for appellant None for respondent CORAM: Honble Mr. P.G. Chacko, Member (Judicial) and Honble Mr. M. Veeraiyan, Member (Technical) Date of Hearing: 20.10.2010 Date of Decision: 20.10.2010 ORDER NO Per: P.G. Chacko
This is an appeal filed by the Revenue against the order of the Commissioner (Appeals) granting the assessees request for return of Rs.15,42,520/- which had been appropriated towards Customs duty on goods covered by bill of entry dated 13.4.1994, from the sale proceeds of the said goods disposed of by auction by the Mumbai Port Trust. The goods had been imported by the respondent under DEEC scheme and cleared after debiting the duty amount in the DEEC book. Though, subsequent to the import, SIIB detained the goods for certain reasons, the consignment was released subsequently. However, it so happened that the goods were disposed of by the Port Trust in auction proceedings. Out of the sale proceeds, an amount of Rs.15,42,520/- was transferred to the Customs department towards duty and a sum of Rs.18 lakhs was paid to the importer (owner). Unaware of the transfer of money by the Port Trust to the Customs department, the importer applied to the Assistant Commissioner of Customs for a direction to the Port Trust authorities to return the sum of Rs.15,42,520/- believed to have been retained towards duty. This request was rejected by the Assistant Commissioner who advised the applicant to get the amount recredited in the DEEC book. Aggrieved by the Assistant Commissioners order, the respondent preferred an appeal to the Commissioner (Appeals). The appellate authority set aside the Assistant Commissioners order and allowed the partys appeal. Today, there is no representation for the party (respondent) despite notice, nor any request for adjournment. The learned JDR represents the appellant (Revenue).
2. After examining the records and considering the submissions of the learned JDR, we have not found any reason to interfere with the appellate Commissioners decision. No offence was involved, nor found, in the import of the goods by the respondent. It was a lawful import under the DEEC scheme and, upon assessment, the duty amount was debited in the DEEC book and clearance allowed. Meanwhile, the goods happened to be disposed of by the Port Trust authorities, for which there was no fault on the part of the importer. There was no question of payment of duty of Customs on the goods once again. Therefore, whatever amount was transferred by the Port Trust out of the sale proceeds of the goods to the Customs department on account of duty was liable to be returned to the importer. The learned Commissioner (Appeals) took the right decision in accordance with law and there can be no whisper against it. This appeal of the department is, therefore, without any merits or bona fides and the same is dismissed.
(Pronounced in Court) (M. Veeraiyan) Member (Technical) (P.G. Chacko) Member (Judicial) tvu 1 4