Commissioner Of Customs (Prev.), ... vs M/S Ruchi Soya Industries Ltd

Appeal No.C/383-389/2007 [Arising out of OIA No.70-76/JMN/2007, dt.27.07.2007, passed by Commissioner of Customs (Appeals), Jamnagar]

Commissioner of Customs (Prev.), Jamnagar Appellant

Vs

1. M/s Ruchi Soya Industries Ltd. 2. M/s Newalchand Mohanlal Jain Pvt.Ltd. 3. M/s Amarnath Enterprise 4. M/s Raghunath Oil & Fats Pvt.Ltd. 5. M/s Raghunath Agencies Pvt.Ltd. 6. M/s Sangrur Agro Ltd, 7. M/s Laxmi Oil & Vanaspati Ltd. Respondents

Represented by:

For Appellant: Shri Jitendra Nair, Authorised Representative For Respondent: Shri R.C. Chaure, Adv. (for Sr.No.1,5) Shri Dhaval Shah, Adv. (for Sr.No.2)

For approval and signature:

Honble Mr. P.K. Das, Member (Judicial) Honble Mr. P.M. Saleem, Member (Technical)

1. Whether Press Reporters may be allowed to see the No Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?

2. Whether it should be released under Rule 27 of the No CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?

3. Whether their Lordships wish to see the fair copy of Seen the order?

4. Whether order is to be circulated to the Departmental Yes authorities?

CORAM:

HONBLE MR. P.K. DAS, MEMBER (JUDICIAL) HONBLE MR. P.M. SALEEM, MEMBER (TECHNICAL)

Date of Hearing/Decision:01.07.2015

Order No.A/10928-10934/2015, dt.01.07.2015

Per: P.K. Das

A common issue is involved in these appeals and therefore, all are taken up together for disposal.

2. Revenue filed these appeals against the order of Commissioner (Appeals), where the Adjudication orders were set aside and the appeals filed by the Respondents were allowed.

3. The learned Authorised Representative appearing on behalf of the Revenue reiterates the grounds of appeals filed by the Revenue.

4. After hearing both the sides and on perusal of the records, we find that the importer/respondents had imported Crude Palm Oil in bulk at Bedi Port, Jamnagar, under DEPB scheme, without payment of duty. There was a demand of Education Cess @ 2% citing CBEC Circular No.5/2005, dt.31.01.2005. We find that the issue is no more res integra in view of the decision of Hon'ble Gujarat High Court in the case of Commissioner of Customs Vs Pasupati Acrylon Ltd  2013 (296) ELT 182 (Guj), which has been upheld by Honble Supreme Court as reported in 2013 (297) ELT A 102 (SC). The Hon'ble Gujarat High Court in the case of Pasupati Acrylon Ltd (supra) held that import made under DEPB scheme, of the goods which are fully exempt from payment of Customs duty and therefore, no Customs duty is levied and collected. The Education Cess at the prescribed rate also cannot be levied.

5. Respectfully following the decision of Hon'ble Gujarat High Court in the case of Pasupati Acrylon Ltd (supra) we do not find any reason to interfere the orders of the Commissioner (Appeals). Accordingly, all the appeals filed by the Revenue are rejected.

(Dictated & Pronounced in Court)

(P.M. Saleem) (P.K. Das) Member (Technical) Member (Judicial)

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