Home Case Index All Cases Customs Customs + AT Customs - 2017 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (1) TMI 1171 - AT - CustomsAdvance Licence Scheme - DFIA scheme - Levy of duty on goods actually imported – Appellant imported crude oil which was said to have escaped payment of full customs duty - whether quantity shown in the Bill of Lading of the quantity actually received in the shore tanks should be the basis for payment of customs duty? - Held that: - the matter is fully settled by the Hon’ble Apex court in the case Mangalore Refinery & Petrochemicals Ltd vs CCE, Mangalore [2015 (9) TMI 245 - SUPREME COURT], wherein it has been unequivocally held that the quantity of crude oil actually received in to a shore tank in a port in India should alone be the basis for payment of custom duty - demand set aside - appeal allowed. Whether the appellant is required to pay the National Calamity Contingent duty (NCCD) and cess thereon even though they have utilised advance licence for the import? - Held that: - the Hon High Court of Gauhati in the case of CCE, Dibrugadh Vs Prag Bosimi synthetics ltd., [2013 (11) TMI 487 - GAUHATI HIGH COURT] has answered this issue in the affirmative against the appellant and held that the general exemption has absolutely no reference to NCC duty which is levied as a surcharge under the provisions of the Finance Act, 2001 - the impugned order, rejecting the refund claim of ₹ 4,23,30,927.46/- does not call for any interference - appeal dismissed. Appeal disposed off - decided partly in favor of appellant.
|