TMI Blog1998 (2) TMI 342X X X X Extracts X X X X X X X X Extracts X X X X ..... theters as per Bill of Entry dated 4-2-1987. According to the appellants the Bill of Entry was assessed duty free on 13-3-1987. However, the goods were not cleared on the ground that the Customs authorities were seeking clarification from the Ministries of Health and Commerce. On 31-5-1990 the International Airport Authority of India (IAAI) auctioned the said goods for a sum of Rs. 10,26,000 out of which Rs. 5,62,878 was recovered by the Customs Department from the IAAI on 4-12-1990. 3. We have heard Shri R. Swaminathan, ld. Consultant for the appellants and Shri S.N. Ojha, ld. JDR for the Respondent Commissioner. 4. Ld. Consultant submitted that since the goods had already been assessed duty free as per Bill of Entry dated 1-2-1987, re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bsequent Bills of Entry are filed for the same consignment, the date of filing the first Bill of Entry is the relevant date for determining the rate of duty. Even though the appellants did not know the exact date of filing of the action Bill of Entry and even if it is assumed that it was filed after 1-3-1989 the date on which Notification No. 208/81 was amended taking out Foley Baloon Catheters from the benefit of the said Notification, in view of the judgment of the Bombay High Court in Shanti Lal Lunked case, supra, the collection of the Excise duty on the said goods by Customs was not sustainable in law and consequently, the Customs duty of Rs. 5,62,878 was refundable to the appellants. Ld. Consultant, therefore, prayed for a direction o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5,62,878 on 4-12-1990 from the sale proceeds of the auctioned goods was sustainable in law when it is not in dispute that the Bill of Entry had already been assessed duty free on 13-3-1987. We find that under Section 150 balance of the sale proceeds of any goods (not being confiscated goods) would be returnable to the owner of the goods after applying the said sale proceeds for purposes mentioned in clauses (a) to (e) of Section 150(2). The question whether any duty was payable on the said goods under Section 150(2)(c) does not appear to have been considered by the lower authorities. The claim of the present appellants that the Bill of Entry was assessed duty free on 13-3-1987 has not been disputed by the Department. Once the assessment to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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