M/S Vardhman Acrylics Ltd vs Commissioner Of Customs-Kandla
- CitationAppeal No. : C/56/007
Ratio decidendi
The rule this decision rests on
The demand of duty on the shortage of imported goods cannot be sustained where the value and quantity are determined by the out-turn report, because the question is governed by the earlier Tribunal decision in Hindustan Petroleum Corpn Ltd v. CC, Kandla, which the appellant's counsel fairly accepted as binding; the appeal is therefore rejected by following that decision.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
[ Arising out of OIA-286/2006-KDL/CUS/COMMR-A-/AHD dtd 28.12.29006 Passed by Commissioner of CUSTOMS-KANDLA ]
M/s Vardhman Acrylics Ltd - Appellant(s)
Vs
Commissioner of CUSTOMS-KANDLA - Respondent (s)
Represented by :
For Assessee : Shri C Willingdon, Advocate For Revenue : Shri S K Shukla, Authorised Representative.
For approval and signature :
Mr. P.K. Das, Hon'ble Member (Judicial) Mr. H.K. Thakur, Honble Member (Technical)
1 Whether Press Reporter 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 CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
No 3 Whether their Lordships wish to see the fair copy of the Order?
Seen 4 Whether Order is to be circulated to the Departmental authorities?
Yes
CORAM :
Mr. P.K. Das, Hon'ble Member (Judicial) Mr. H.K. Thakur, Honble Member (Technical)
Date of Hearing / Decision : 18/5/2015
ORDER No. A/10669 / 2015 dated 18/5/2015
Per : Mr.P.K. Das,
The appellant imported Acrylonitrile (AC) Vide Bills of Entry Nos. 1489 dtd 24.2.004, 1503 dtd 25.2.2004, 1572 & 1573 dtd 23.3.2004, 58 dtd 19.4.2004 for clearance of the goods on the basis of the value as mentioned in the out turn report. The value was determined on the invoice price. The Learned Advocate contended that the demand of duty on the shortage cannot be raised. He fairly submits that the issue is against them as per decision of the Tribunal in the case of Hindustan Petroleum Corpn Ltd vs. CC., Kandla - 2012.284.ELT.534 (Tri. Ahmd).
2. In view of that, after following the decision of the Tribunal in the case of Hindustan Petroleum Corpn. Ltd (supra), we reject the appeal filed by the appellant.
(Dictated and pronounced in the Court)
(H.K. Thakur) (P.K. Das) Member (Technical) Member (Judicial)
swami
2
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