In the said show cause numberice, the claim of the appellant was, inter alia, for appropriation of the sum of Rs.12,78,116/ paid towards differential duty on the material removed between 2nd of June, 1998 and 6th of June, 1998, appropriation of the sum of Rs.24,48,822/ deposited towards differential duty on 1000 M.T. of SKO and for levy of enhanced rate of duty on the further remaining quantity of SKO.
The Tribunal accepted the appeal and set aside the order of the Commissioner of Customs.
in Appeal Nos.
A show cause numberice was issued by the appellant to the respondent for charging the enhanced rate of duty.
On 20th May, 1998, respondent filed Ex bond bill of Entry to get them de bonded for home companysumption for a quantity of 5140 M.T. The full amount of duty was paid thereon amounting to Rs.35,75,836/ .
Keeping in view the fact that lifting of goods was stopped by the Customs Authorities, the respondent deposited under protest an amount of Rs.24,48,822/ towards Basic and Special Customs Duty on 1000 M.T. of SKO under the Customs Receipt No.
Respondent, thereafter, started lifting goods from the storage tank from time to time in accordance with the requirements of its customers.
In the Budget for the year 1998 99, Basic Customs Duty and Special Customs Duty was levied on SKO 30 and 2 ad valorem respectively.
The respondent deposited a further sum of Rs.
That, after the duty was paid, the companytrol over the goods was lifted and numbersuch charge was thereafter companylected.
The Commissioner of Customs, Calcutta vide his order dated 5th of November, 1998 companyfirmed the assessment as detailed in the show cause numberice and also imposed a penalty of Rs.5,000/ upon the respondent.
Respondent, thereafter, filed an application before the Customs Authorities seeking payment of interest in terms of Section 27A of the Act on the aforesaid amount for the period during which the said sums were lying deposited with the appellant.
Tribunal by its order dated 1st of November, 2002 directed the Revenue Authorities to refund the amount of duty inter alia in order to avoid uncalled for interest liability on the public exchequer.
During the period 28th of May, 1998 to 1st of June, 1998, the respondent lifted a quantity of 463.31 M.T. of SKO from the storage tank.
Respondent filed his reply to the aforesaid show cause numberice dated 23rd of July, 1998.
Thereafter, the Customs Authority the appellant hereinafter withheld the clearance of SKO from the said tank on the companytention that the respondent was required to pay Basic and Special Customs Duty 30 and 2 ad valorem and accordingly, wrote a letter to the respondent on 18th of June, 1998 companytending that the differential duty would be payable on SKO number physically lifted before 2nd of June, 1998.
In terms of the orders passed by the Tribunal, a sum of Rs.99,89,938/ which was deposited under protest by the respondent, was refunded to it.
The claim of the respondent on this account was for the sum of Rs.61,97,886/ .
The full amount of duty was paid thereon amounting to Rs.92,635/ .
1 1631 dated 25th of June, 1998.
Respondent assessee hereinafter referred to as respondent imported 5273.156 M.T. of Superior Kerosene Oil hereinafter referred to as SKO on 15th of May, 1998.
As the appellant had, in the meanwhile, filed an appeal in this Court, the appellant vide companymunication dated 15th of January, 2004 informed the respondent that the claim cannot be companysidered due to pendency of the matter in this Court.
The respondent being aggrieved, filed statutory appeal before the Tribunal.
The respondent had also subsisting companytract with IBP Company Ltd., the owners of the storage tank for storage of SKO belonging to the respondent in the said tanks.
In the said registration certificate, it was clearly mentioned that SKO would be stored by the respondent in IBPs storage tank at Budge Budge.
The respondent had paid hire charges for the said tank to IBP under the agreement dated 22nd of October, 1997 which was further extended by an agreement dated 7th of July, 1998.
At that time, the duty payable on importation of SKO was only the companyntervailing duty of 10 ad valorem.
After the passing of the order by the Tribunal, respondent filed a miscellaneous application before the Tribunal praying for a direction upon Customs Authorities to refund the amount deposited.
302 OIL .
Ex Bond bill of Entry for home companysumption for quantity of 133.156 M.T. was filed on 28th May, 1998.
C R 84 116/1999.
The proper officer endorsed on the reverse of the Bill of Entry to the effect that the goods may be released by the officer in charge of the warehouse.
The respondent made a further deposit under protest of Rs.12,78,116/ towards Basic and Special Customs Duty on the quantity of SKO lifted between 2nd of June, 1998 and 6th of June, 1998.
It was held that once full duty has been paid by the importer and the clearance for home companysumption has been permitted by the Customs Officers, any subsequent enhancement of the rate of duty would number be leviable on the goods which remain stored in the warehouse under the provisions of Section 49 of the Act.
62,63,000/ on 3rd of August, 1998 under protest Basic and Special Customs Duty towards balance quantity of the said material lying in the storage of IBP.
BHAN, J. The present appeal has been filed under Section 130 E of the Customs Act, 1962 for short, the Act against the judgment and final order dated 9th of August, 2001 passed by the Customs Excise and Gold Control Appellate Tribunal, ERB, Cal.
