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The Commissioner of Customs (Port Exports) Versus M/s Brakes India Ltd, Customs Excise & Service Tax Appellate Tribunal

2015 (10) TMI 1285 - MADRAS HIGH COURT

Application for modification in the Bill of entry or re-assessment of bill of entry - assessee initially paid the CVD using DEPB credit - What the respondent/assessee actually requested in their representation was for "re-assessment of their Bill of Entries". But, the only object of the assessee in making such a request was to enable them to pay CVD by cash and to seek equivalent credit in DEPB Scrip. - Powers of the tribunal whether Tribunal was correct in sustaining the appeal - Held that:- .....

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- But, unfortunately, what the Original as well as the first Appellate Authorities had lost sight of is the fact that the assessee actually wanted the entries in their Bill of Entries to be modified only for the purpose of enabling them to make payment in cash - It is not necessary for an assessee, while making a request to the jurisdictional Excise Officer to quote a provision of law or to use only the proper language as stated in the statute. - Whether Tribunal can exercise the discretio .....

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s, by quoting a simple provision of law and raising a theoretical proposition. Decided partially in favour of the assessee. - Civil Misc Appeal No. 1111 of 2010 - Dated:- 11-9-2015 - V. Ramasubramanian And T. Mathivanan , JJ. For the Petitioner : Mr. T Chandrasekaran For the Respondent : Mr. R Parthasarathy ORDER ( Delivered by V.Ramasubramanian, J. ) The Commissioner of Customs has come up with the above appeal under Section 130 of the Customs Act, 1962, raising the following substantial .....

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.T.Chandrasekaran , learned counsel for the appellant/ revenue and Mr.Parthasarathy , learned counsel appearing for the first respondent. 3. The respondent/assessee had the benefit of exemption under Notification No.45/2002 Customs dated 22.4.2002 for debiting DEPB credit equal to the duty payable. The respondent used to take credit of countervailing duty paid in their CENVAT account. It is relevant to that the Exim Policy for the period 1999-2004 prohibited the taking of CENVAT credit of CVD pa .....

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only object of the assessee in making such a request was to enable them to pay CVD by cash and to seek equivalent credit in DEPB Scrip. To put it differently, the assessee wanted to incorporate in the Bill of Entries, a different method of payment of CVD than what was indicated in the original Bill of Entry. The assessee should have used appropriate language, namely "amendment of Bill of Entries". But, unfortunately, they used a wrong expression, namely "re-assessment of Bill of .....

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cted the Assessing Officer to allow the assessee to carry out the amendment of the Bills of Entries. Aggrieved by the said order of CESTAT, the Revenue is before us. 7. If we strictly go by the questions of law framed, we would have no alternative except to answer them in favour of the revenue. The first question of law raised was as to whether the Tribunal could sustain an appeal on a ground that was not considered in the impugned order. Theoretically, our answer would be in the negative, that .....

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