TMI Blog1989 (10) TMI 179X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 12-2-1988 of the CIF value of Rs. 1,62,601/-. Some of the goods fall under O.G.L. and some other items required specific import licence. 1.2 On a routine check by the Customs authorities, from the licence issuing authority, namely CCI E s office it was revealed that the endorsement found on the licence No. F/L/3179662/XX/105/2/87-dated 10-11-1987 was forged; it was, therefore, suggested by the DCCI E that the goods against this licence should not be cleared. 1.3 It was also alleged by the department that the value declared by the appellant for various goods appeared to be on the lower side. 1.4 The appellant in reply to the show cause notice dated 10-5-1988 pleaded that it had bona fidely purchased the said licence availab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Section 112(a) of the said Act. 2. From the memo of appeal it appears that the option for re-export after payment of redemption fine and penalty, as imposed above, has already been exercised by the appellant; that is why the appellant has made, inter alia, the following prayers : (a) Order refund of Rs. 1,58,106/- on account of demurrage paid; (b) Order refund of freight to and fro for import and re-export of the amount of Rs. 14,026/- (Rs. 7013/- for re-export and Rs. 7013 for import). 3. We have heard the learned counsel for the appellant and the learned SDR. We find that the adjudicating authority s finding for not entertaining the second licence for clearance of the goods is not correct in law. If there is another valid li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant for clearance of the goods. The penalty of Rs. 50.000/- imposed on the importer/appellant is also set aside. 5. Appellant s plea for ordering refund of Rs. 1,58,106/- on account of demurrage paid should also be considered favourably and sympathetically by the Customs authorities in view of the peculiar facts and circumstances of this case as narrated above. The Tribunal, however, does not have the authority to order refund of demurrage. 6. Appellant s plea for awarding interest at the rate of 18% per annum on all amounts paid by him is not accepted in view of the fact that there is no provision for it in the Customs Act. The Tribunal being a creature of the Act cannot go beyond the provisions of the Act. Hence this plea is also n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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