TMI Blog2013 (12) TMI 1494X X X X Extracts X X X X X X X X Extracts X X X X ..... he method of assessment adopted by the Paradeep Commissionerate, taking the FOB price not as cum-duty price but as assessable value, has not been in accordance with the said Circular - waiver of pre-deposit allowed - petition allowed. - C/A/16-30 & 13/2011 - Stay Order Nos. SO/71567-71582/2013 - Dated:- 12-12-2013 - Dr. D.M. Misra, Member (J) and Dr. I.P. Lal, Member (T) Shri R. Patodia, FCA, for the Appellant. Shri S. Chakraborty, Asstt. Commr (AR), for the Respondent. ORDER [Order per : D.M. Misra, Member (J)]. - These sixteen applications are filed under Section 129E of the Customs Act, 1962 seeking waiver of pre-deposit of total duty of ₹ 2.1 crore which had been sanctioned as refund by the Original authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty was chargeable on the same without deduction of export duty paid by the applicant and consequently allowed the appeals filed by the Revenue. 2.1 The ld. Chartered Accountant submitted that after introduction of export duty on steel products, due to confusion on the method of assessment, the Board had issued a Circular bearing No. 18/2008-Cus., dated 10-11-2008. It is his contention that in the said Circular, it has been clarified that till 31-12-2008, the existing practice of computation of the export duty i.e. FOB price be considered and adopted as cum-duty price. The ld. Chartered Accountant submitted that the said Circular which is binding on the ld. Commissioner (Appeals), had not been followed by him. The ld. CA also submits tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the respective Commissionerates, in computing the export value under the amended Section 14 of the Customs Act, 1962 for the determination of export duty. 4. Heard both sides and perused the records. Undisputedly, the relevant provision of Section 14 had been amended with effect from 11-5-2007 adopting the concept of transaction value applicable to the goods meant for both export and import. Also, it is not in dispute that the Board has issued a Circular on 10-11-2008 clarifying certain aspects of Section 14 of the Customs Act, 1962, after introduction of duty on export of steels. The Board at paras 3 4 has clarified as follows : 3. The matter has been examined in consultation with the Ministry of Law who have opined that Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gument of the ld. AR for the Revenue that the Circular had been directed or applicable only to those Customs Houses/Commissionerate, where such practice had been followed earlier and not to other Custom Houses/Commissionerates, where such a practice was not in vogue. Prima facie, we are of the view that the same goods cannot be subjected to different assessment practice at different places under the Customs Act, 1962. The hall-mark of taxation is uniformity and certainty; hence, the clarification issued by the Board, being the Apex Body in formulating policy on levy and collection of Excise Customs duty, ought to be understood and applied to bring uniformity in the practice of assessment. Thus, prima facie, we do not find merit in the arg ..... X X X X Extracts X X X X X X X X Extracts X X X X
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