Home Case Index All Cases Customs Customs + AT Customs - 2016 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (11) TMI 987 - AT - CustomsRecovery of duty and imposition of penalty - non payment of duty on slop/waste Oil of foreign origin - whether 432.00 MT of slop/waste Oil involving a total duty of ₹ 4,97,597/- is recoverable from the Assessee-appellant and penalty of equal amount under Section 114A is imposable on them? - whether the waste/slop oil and the barge seized are liable for confiscation? - Held that: - the total quantity of oil imported against nine vessels, only the slop/waste oil discharged by the Assessee against three vessels are of foreign origin and accordingly liable to duty. Besides, the evidences which have been referred to by the learned Commissioner, in confirming the duty in arriving at the quantity of slop/waste oil have been disputed by the learned Advocate for the Assessee-appellant, but, the vital issues that has been raised by the learned Advocate is about the dutiability of the product vis-a-vis the test report and the judgment Hon'ble Supreme Court in the case of CCE Patna Vs Tata Iron & Steel Co. Ltd [2004 (2) TMI 68 - SUPREME COURT OF INDIA] referred to by him before the adjudicating authority. We find that the learned Commissioner at Para 36 of the impugned order, after analysing the relevant tariff heading, though observed that waste/ slop oil is classifiable under CTH 2710, however, not recorded/ analysed the implication of the chemical test carried out by the Department in its laboratory on the sample of slop/waste oil collected and the applicability of the said judgment to arrive at the conclusion whether the said slop/waste oil leviable to Customs duty. In these circumstances, we are of the view that it is prudent to remand the matter to the learned Commissioner to examine the said issues afresh, after giving an opportunity of hearing to the Assessee. - appeal allowed by way of remand.
|