CCT, Guntur GST Versus Ashapura Minechem Ltd., Stcl Limited, Trimex Minerals Pvt. Ltd., Beml Midwest Ltd. and Prathyusha Associates Shipping Pvt. Ltd.
Customs
2018 (11) TMI 987 – CESTAT HYDERABAD – TMI
CESTAT HYDERABAD – AT
Dated:- 8-10-2018
C/228/2009, C/259/2009, C/289/2009, C/290/2009, C/428/2009 – A/31305-31309/2018
Customs
Mr. M.V. RAVINDRAN, MEMBER (JUDICIAL) AND Mr. P.V. SUBBA RAO, MEMBER (TECHNICAL)
Shri Bhanu Kiran, Superintendent/AR for the Appellant.
None for the Respondent.
ORDER
[Order per: Mr. M.V. Ravindran]
1. All the appeals raise a common question of law, hence they are being disposed of by this order together, the details are as under.
Appeal No.
Appellant
Respondent
Impugned order No. and Date
C/228/2009
CCT, Guntur GST
Ashapura Minechem Ltd.
OIA No. 03/2008 (G) (D) Cus, dt. 12.12.2008
C/259/2009
CCT, Guntur GST
Stel Limited
OIA No. 04/2008 (G) (D) Cus, dt. 31.12.2008
C/289/2009
CCT, Guntur GST
Trimex Minerals Pvt. Ltd.
OIA
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he appellants are less than 62% Fe and they are liable to pay export duty only at the rate of Rs. 50/- per MT. Aggrieved by such an order, an appeal was preferred before the first appellate authority. The first appellate authority also came to the same conclusion.
3. In appeal Nos. C/228/2009 and C/259/2009, the adjudicating authority has held that refund claims needs to be allowed as per the Dy. Chief Chemist report on the iron ore contents of the shipment and the assessment was done subject to outcome of such report. The first appellate authority also rejected the appeal filed by Revenue authorities.
4. The basic point of the argument of Revenue is that if the contents of consignments of iron ore exported if it is more than 62% Fe, the export duty is payable at Rs. 300/- per MT and if the Fe content is less than 62%, the export duty is Rs. 50/- per MT; undisputedly, appellant paid the export duty at Rs. 300/- per MT, but the shipping bill being finally assessed and unchallenged, th
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as made provisionally by the assessing officer, although the word “provisionally assessed” was not mentioned on the face of the shipping bill. On the other hand, if the assessment is taken to be final, the calculation of the duty is certainly wrong because the rate of duty on iron ore with Fe content less than 62% was only Rs. 50/MT and not Rs. 300/MT. It was the responsibility of the assessing officer to correctly assess the export duty payable and he made a mistake. The customs officers are well within their powers to correct these mistakes under Sec.154 of the Customs Act. The Orderin- Original clearly states that learned Asst. Commissioner amended the shipping bill in exercise of the powers conferred under Sec.154 of the Customs Act and calculates the correct rate of export duty. We therefore, find no infirmity in the order of the Asst. Commissioner or in the order of the (4) Appeal No: C/439/2009 first appellate authority upholding the Order-in-Original. The appeal filed by the re
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