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1984 (11) TMI 211

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..... with reference to the bill of entry and other particulars. Separate lists are annexed to the copies endorsed to each of the three respondents. The list of appeals of Messrs Oswal Woollen Mills relates to 25 consignments, that of Messrs Punjab Processors to 18 consignments and that of Messrs Gandharav Trading Investment Co. Pvt. Ltd. to two consignments, making 45 in all. (The serial numbers given to the combined Order-in-Appeal, viz. 999 to 1044, show that there were 46 appeals, but Appeal No. CH/33/83 of M/s. Oswal was dismissed as infructuous, as it was a duplicate of Appeal No. CH/25/83. Thus; effectively there were only 45 appeals before the Collector). 4. We have also noted that the list pertaining to Messrs Punjab Processors covers 18 appeals, whereas we have before us only 17 appeals relating to Messrs Punjab Processors. This is evidently because Appeal No. CH/53/83 was rejected as time-barred, as it was not filed within the extended time allowed by the High Court. 5. In the circumstances, our order would relate to 44 out of the 46 orders contained in the combined Order-in-Appeal of the Collector (Appeals), viz. all except the orders on Appeal Nos. CH/33/83 and CH/53/ .....

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..... . Pending the hearing of the Writ Petitions, the Hon ble High Court passed interim orders. A copy of the order dated 9-6-1982 in CWP No. 2613 of 1982 was filed before us. The relevant part of the order was as follows :- Goods may be released on furnishing Bank Guarantee for the Central duty. It appears that orders to this effect or with slight variations, were given covering all the consignments in question. In pursuance of these orders, the respondents were allowed clearance ex-bond of their goods after they had satisfied the conditions in the High Court s order. Thus, in the specimen case referred to in para 7, they furnished a bank guarantee equal to the amount of (duty on) landing charges, and countervailing duty. 9. Following the final orders of the High Court, the respondents filed appeals to the Collector of Customs (Appeals), which were disposed of by him in his combined Order, to which reference has already been made. 10. As already observed, the Collector s Order is a very detailed one. The record shows that personal hearings in the appeals took place on six days. The Department was also represented before the Collector through Shri H.K.L. Nayar, Superintendent, .....

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..... ondents should furnish bank guarantees operative for a period of six months for the amount of countervailing duty calculated on the basis of the rate of duty under Item 68. This order was also conditional on the Department returning the bank guarantees which were lying with them but had since expired or stood discharged. 14. When the matters again came up on 30-10-1984, Shri A.K. Jain, SDR, raised a preliminary point that the respondents had not so far executed bank guarantees as they were required to do in terms of the Tribunal s stay order dated 31-8-84. On this, Shri Harbans Singh, appearing for the respondents, submitted that they were not able to get the bank to furnish the guarantees until the old guarantees had been duly returned, which was done only on 27-10-84. Shri Harbans Singh gave an assurance on behalf of the three respondents that the guarantees would be executed within a week, that is by 6-11-84. The Bench considered that in the circumstances this was reasonable and proceeded with the matter, after making it clear that any decision would be announced only after the bank guarantees had been executed. 15. Shri Jain then raised a further point. According to him, th .....

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..... been indicated therein and that the bill of entry had been signed by the Superintendent of Central Excise and Customs, Range VII, Ludhiana, and countersigned by the Assistant Collector of Central Excise and Customs, Ludhiana. The additional duty and the duty on landing charges were worked out and shown on the bill of entry, together with an endorsement signed by the Superintendent that the bank guarantee equal to amount of (duty? not clear) of Rs. 27018.25 was taken as per the direction of the Punjab and Haryana High Court in CWP 2613 of 1982 dated 24-6-82. 18. We also noted that in its order dated 9-6-82 on CWP No. 2613 of 1982 (reproduced in para 8 above) the High Court had not given any indication or direction whatsoever as to how the duty should be calculated. It was the Department at the level of the Assistant Collector which had calculated the duty amount. Whether or not this could be called an assessment , it was certainly a decision at the level of the Assistant Collector. Therefore an appeal clearly lay to the Collector (Appeals) and a further appeal lay from his order to the Tribunal. Further, there was a specific direction from the High Court that appeals would be fil .....

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..... him. Directions were also given to both sides to file certain other documents required for the completion of the record. 24. When the matters came up on 13-11-84, Shri A.K. Jain was not present for the appellant, nor was any reason given for his absence. However, S/Shri K. Chandramouli and H.L.Verma, SDRs, were present and we, therefore, took up the matters, noting that the substantial arguments had already been heard. Shri Harbans Singh informed us that, although some difficulties had been experienced because of unsettled conditions in the intervening period, bank guarantees for the amounts intimated by the Customs authorities in terms of the Tribunal s order dated 31-8-84 had been executed and had also been filed with the Customs authorities at Ludhiana. He showed us the letters from the Customs authorities intimating the amounts, as well as copies of the bank guarantees said to have been furnished for those amounts. These were also seen by the learned Senior Departmental Representatives. While positive that the bank guarantees had been duly filed with the Customs authorities, Shri Harbans Singh undertook that Shri N.D. Jain, who was authorised to act on behalf of all three re .....

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..... y might seek to derive support. The operative part of the order is however contained in para 19.0. Since the reliefs now prayed for the Department are in no way contrary to the operative part of the order, no modification of the order is called for, and we therefore refrain from going into the question of classification. In the result, the appeal does not survive and accordingly rejected. The result of this order will be that the appropriate assessing authority will be at liberty to take further action in pursuance of the directions contained in para 19.0 of the Collector s order, without being bound by the Collector s observations elsewhere in the order. (ii) Appeals Nos. 552/84-D to 575/84-D These 24 supplementary appeals are directed against the orders of the Collector (Appeals) on the 24 other appeals of Messrs Oswal Woollen Mills Ltd., which were before him. They are in identical terms. The appeals themselves do not state any grounds, but a cross-reference has been made to the detailed grounds mentioned in the accompanying authorisation dated 11-5-84 of the Collector of Customs and Central Excise, Chandigarh. This authorisation is identical to the authorisation given by th .....

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