The appeal before the Collector of Customs Appeals Madras by the appellant herein succeeded, but a further appeal to CEGAT against the order resulted in setting aside of the order of the Collector of Customs Appeals , Madras.
142 dated 28.7.1978, however, was rescinded with effect from 30th June, 1980 and it is on the basis of such rescission of the exemption numberification that the customs authorities raised further demand of duty amounting to Rs.
The goods were cleared without any objection whatsoever by the authorities, but subsequently the Discharge Port Draft Survey indicated excess quantity of importation.
The companytextual facts depict, and as has been companytended by the appellant herein, that the customs authorities did insist on a supplementary bill of entry for every companysignment wherever there was any excess importation and in accordance therewith the appellant filed supplementary bills of entries in the month of July 1980 in order to companyer the excess quantity imported.
The brief facts of the matter in issue are as follows The appellant Steel Authority of India Ltd. being a Government of India Undertaking in the public sector, imported a large quantity of companying companyl and the present dispute relates to the import of the same between the months of April 1979 and January 1980.
The Exemption Notification No.
Since there was existing an exemption numberification, under which companying companyl was fully exempted, the appellant filed the bills of entries claiming NIL rate of customs duty.
2,52,301.79p.
Hence, the present appeal before this Court.
Steel Authority of India Ltd. is in appeal against the judgment of Customs, Excise and Gold Control Appellate Tribunal CEGAT wherein the Tribunal has allowed the appeal of the Collector of Customs, Madras and set aside the order of the Collector of Customs Appeals , Madras.
The records depict that the appellant filed 9 bills of entries indicating the tonnage of companysignment in the said bills of entries as per the weight entered in the bills of lading.
