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2013 (2) TMI 341 - AT - CustomsRevision u/s 130 - Show-cause notice u/s 28 - Assessee has exported a consignment of iron ore on payment of export duty @ Rs.50/- per M.T. by availing the benefit of Notification No.62/2007 Cus. Dt. 03/05/2007 - Assessment of the relevant shipping bill was provisional against execution of a bond and production of a bank guarantee by the exporter - A sample of the goods drawn for analysis by the Chemical Examiner was reported to have contained 62.10 % of Fe by weight - As iron ore containing more than 62% Fe by weight attracted the normal rate of export duty @ Rs.300/- per M.T. - The assessment was finalized on this basis without grant of the benefit of the above Notification - show-cause notice was issued to the respondent demanding differential duty of Rs.55 lakhs - A duplicate sample of the goods was sent to the Central Revenues Control Laboratory (CRCL), for re-testing for iron content - The CRCL's report showed Fe content to be 59.4% and moisture content to be 0.32% - Commissioner dropped the proposals raised in the show-cause notice Held that:- Following the decision in case of JAIN SHUDH VANASPATI LTD.(1996 (8) TMI 108 - SUPREME COURT OF INDIA) show-cause notice u/s 28 could have been issued unless and until the order passed under Section 47 had been first revised under Section 130 of the Act. The issuance of the show-cause notice under Section 28 of the Customs Act was in order and the order passed in adjudication thereof by the learned Commissioner is also in order. Decides against revenue
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