9911796707
TMI Blog2014 (11) TMI 492X X X X Extracts X X X X X X X X Extracts X X X X ..... was called out for hearing, none appeared on behalf of the respondent. Shri G. Jha (AR) appearing on behalf of the Revenue argued that refund filed by the respondent was not admissible because bill of entry was finally assessed. That as per the following case laws, refund was also not admissible to the respondent once the assessment made on the bills of entry were not challenged:- (a) CC,(Imp.), Nhava Sheva vs. Eurotex Indus & Export Limited - [2007 (216) ELT 137 (Tri. LB)] (b) Priya Blue Industries Limited vs. Commissioner of Customs (Prev.) - 2004 (172) ELT 145 (S.C.)] (c) J.M. Baxi & Company vs. Commissioner of Customs, Ahmedabad - [2009 (237) ELT 305 (Tri. Ahmd.)] 3. It is the case of the Revenue that as per CBEC Circular No. 58/97 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cording any reason held that difference so paid should be treated as provisional assessment. It is observed from the CBEC Circular No. 58/97 dated 06.11.1997, that assessment at the time of conversion from foreign run to costal run of a vessel should be made provisional. Para- 1 to 3 of this Circular dated 06.11.1997 are reproduced below:- 1. I am directed to refer Boards Circular F. No. 433/1/81-CUS. IV, dated 22-1-1985 on the above subject. In view of representations made by the Indian National Shipowners Association from time to time and the references made by commissioners of Customs, the procedure relating to recovery of duty on ship stores co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n stores like alcoholic liquor, cigarettes, etc. (other than liquid cargo like diesel, furnace oil, etc.) may be recovered on quantity likely to be consumed during coastal run, and remaining quantity may be kept in bond under Customs seal as per procedure laid down under the Imported Stores (Retention on Board) Regulations, 1963. The Steamer Agents are required to file the Bill of Entry as soon as the conversion takes place, and the assessment would be completed and duty collected within 7 days of the date of conversion to coastal run. The duty on bunkers like diesel, furnace oil, etc., may be recovered at 110% (one hundred and ten per cent.) of the duty leviable on the quantity estimated to be consumed during the coastal run at the time o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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