9911796707
TMI Blog1992 (3) TMI 222X X X X Extracts X X X X X X X X Extracts X X X X ..... as not before him. They have also challenged the observations of Collector (Appeals), where he has held that the demand has got its legal sanctity and force in terms of Section 28 of Customs Act, 1962 and the appellants were liable to pay this amount in terms of the aforesaid demand notice. Another ground taken is that Collector (Appeals) did not notice that the Order dated 6-5-1988 was an Order of assessment passed by the Assistant Collector purportedly in finalisation of the provisional assessment and was not a demand notice at all under Section 28 ibid. It is also claimed that the provisional assessment had already been finalised by the Assistant Collector by his Order No. S 40-31/87A(3) dated 11-1-1988 asking for payment of short levy o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 908 8 Goods Mica Capacitor B/E. No._____ Dated ______ The subject bond was executed by you on 11-12-1987 undertaking to produce the relevant documents within 180 days from the date of execution of the bond on ASS value of Rs. 118418.00 for difference of duty amount @ standard rate of duty and paid up duty amount is Rs. 76,794.00 (Rs. 283315.79 - (Rs. 35525.49 + 170996.00) calculation sheet enclosed. Accordingly, duty payable by you is Rs. 76,794.00 in final assessment of provisionally consignment. You are, therefore, requested to pay extra duty for Rs. 76,794.00 (rupees seventy six thousand seven hundred ninety four & paisa zero) only within 15 days hereof failing which action will be taken against you as per rule in terms of the bond. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... p; Rs. 2,83,315.79 Instead of duty at concessional rate paid @30% = Rs. 35,525.49 Rs, 2,06,521.49 Diff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacture of mica capacitors classified under sub-heading 7101.10 as "Silver Powder" - specific entry and exemption under Notification 345/86-Cus dated 16-6-1986 given. 16-11-1987 - Exemption to Mica capacitors was withdrawn from the notification by amendment - Notification 359/87-Cus., dated 16-11-1987. 11-1-1988 - Short levy of Rs. 1,70,996 because of withdrawal of exemption. 6-5-1988 - Assistant Collector's orders referring to the bond executed by the appellants and asking them to pay the difference between the duty paid and the duty leviable at the standard rate and the extra duty of Rs. 76,794/-. 10-6-1988 - Show Cause Notice on the ground of withdrawal of exemption under Notification 345/86. Amount demanded is Rs. 1,36,1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds by an amendment of the Notification before the import itself. But, since he has chosen to use the cyclostyled form which seeks to finalise the provisional assessment, even though, this is not what he wanted to do, the consequences of this action will follow from the language used in the letter. This is what the appellants have claimed and we find it difficult to accept the Department's plea to the contrary. Besides, it will appear from a reading of the letter dated 6-5-1988 which we have reproduced above, that it does not furnish any basis whatsoever for the demand of duty of Rs. 76,794/-. Although, the calculation is sought to be explained in the enclosure, but the latter does not improve matters. It has not been indicated why the rate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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