TMI Blog2014 (1) TMI 1458X X X X Extracts X X X X X X X X Extracts X X X X ..... ication - Board’s Circulars would be binding on the Department, even if they are contrary to the law. We further find that it is not the case of the Department that the learned Commissioner (Appeals’) Order is ex facie illegal or without jurisdiction - Stay denied. - C/A/107-108/2012 - Stay Order Nos. S-1081-1082/KOL/2012 - Dated:- 13-9-2012 - Shri S.K. Gaule and Dr. D.M. Misra, JJ. Shri D.K. Acharyaya, Spl. Counsel, for the Appellant. Shri M.P. Debnath, Advocate, for the Respondent. ORDER Revenue filed these applications for staying the operation of the Order-in-Appeal No. 34/Pat/Cus/Appeal/2012, dated 27-2-2012, whereby the learned Commissioner (Appeals) upheld the Order of the adjudicating authority, vide which proceedi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... revenue of Rs. 26,00,000/- and the Department have to pay refund to the respondent. 3. On the other hand, the contention of the learned Advocate appearing for the respondent is that the Board vide its Circular No. 112/2003-Cus., dated 31-12-2003 clarified that Indo-Nepal Treaty will override the conditions of the notification. The contention of the learned Advocate is that the Board s Circular is binding on the Departmental Officer, since the said Circular has not been modified or withdrawn. In support of his contention, the learned Advocate for the respondent placed reliance on the Hon ble Supreme Court s decisions in the case of CCEx., Bolpur v. Ratan Melting Wire Industries reported in 2008 (231) E.L.T. 22 (S.C.) = 2008 (12) S.T.R. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation may be undertaken by the Custom stations where such imports are noticed in large measure and the results of such verification may be circulated to all other formations. 4.1 We find that the learned Commissioner (Appeals) has also placed reliance on DGFT s clarification, which is clear from his finding at page 5, reproduced hereunder :- Even the DGFT itself has endorsed this fact in the case of import of Ginger from Nepal. The DGFT vide its letter F.No. 01/89/180/Misc.75/AM05/Pol-1(A)/160, dated 20-6-2005, clarified that Government organizations should honour bilateral treaties. 4.2 The Hon ble Supreme Court in the case of Ratan Melting Wire Industries (supra) held that the Board s Circulars would be binding on the Departmen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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