TMI Blog2002 (9) TMI 702X X X X Extracts X X X X X X X X Extracts X X X X ..... .B. Nair, Member (T)]. When the above stay application came up for hearing, both sides agreed that the appeal itself may be taken up for consideration, Accordingly, appeal itself was heard on merits after waiving the requirement of pre-deposit. 2. By the impugned order, the Commissioner has demanded Rs. 1,18,179/- as customs duty short-levied on Steel Melting scrap imported by the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd that sale of the goods was not in conformity with the provisions of Notification No. 22/99-Cus., dated 28-2-1999. The learned Counsel for the appellants pointed out that Notification No. 22/99 fixed the effective rates of special additional duty in respect of the goods mentioned in the Notification. Proviso to Sl. No. 5 of the Notification stated that rate specified shall not apply if the impo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... here were exempt from payment of duty under N. 15 EC Sales tax forms. The learned Counsel pointed out that the Adjudicating Authority was in error in believing that the place to which the sale had been made, is the relevant factor under Notification No. 22/99. The relevant factor was only place from where sales take place. The learned Counsel submitted that the duty demand has been made on a compl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the learned SDR pointed out that even though the proviso to Sl. No. 5 to Notification No. 22/99 mentions place where the goods are sold, the order of the Commissioner could not be faulted because the exemption from Special Additional duty was on the condition that sale of the imported goods would be subject to sales tax. He pointed out that the goods had actually been sold without payment of sales ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s tax Act in respect of certain transactions and such exemptions for specified cases would not make the place an area where no duty is chargeable on sale and purchase of goods . We do not find any merit in the finding of excess quantity also. The quantity itself is very negligible. Further, this has been arrived at by comparing the sales quantity with the imported quantity. The difference is only ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
