TMI Blog2015 (12) TMI 1434X X X X Extracts X X X X X X X X Extracts X X X X ..... jected the application on the ground that in the absence of separate value of 16 mm TMT bars, separate duty cannot be assessed for 16 mm TMT bars. As noticed hereinabove, the learned counsel for the petitioner has clearly demonstrated before the court that the relevant material to establish the value of 16 mm TMT bars was already there on the record in the form of the bill of lading indicating the quantity of goods as well as the commercial invoices indicating the price of the 16 mm TMT bars. Therefore, the duty of 16mm TMT bars can easily be worked out on the basis of the available record. Under the circumstances, the finding recorded by the Tribunal in the order dated 6.2.2014 as well as in the impugned order dated 23.6.2014 made on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the extent of demand of duty in respect of 16 mm TMT bars imported by the petitioner vide bill of entry No.74 dated 21.8.2008. 3. The facts stated briefly are that the petitioner imported Deformed Steel Bars Grade HRB from Hongkong of various sizes, viz., 16mm, 20mm, 25mm and 32mm. The petitioner filed bills of entry together with other relevant documents like packing list, bill of lading, etc. The petitioner claimed that the goods imported by it are unalloyed and non-alloyed steel as per Indian Standard Classification of Steels (IS 7598:1990) as all the elements involved are less than the limits specified in IS 7598:1990. The TMT bars of 16mm which are in dispute contain silicon and vanadium less than the limits prescribed in Chapter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3.2002, the same cannot be practically extended as the separate value of 16mm was not made available and, therefore, the duty exemption available for 16 mm TMT bars cannot be assessed. It is the case of the petitioner that it has submitted copies of packing list and bill of lading to indicate the quantity of each size of the TMT bars and as per the documents, the quantity of 16 mm TMT bars is 957.86 MT. The weight of 16 mm TMT bars is 957.860 MT and the value of 16 mm TMT bars as per the import invoice is USD 915 per MT. Accordingly, the value of 16 mm TMT bars works out to USD 876442. The Tribunal, however, by the impugned order dated 23.6.2014 rejected the application by observing that the final order was passed after considering the writ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the petitioner. 6. Mr. R. J. Oza, learned senior standing counsel for the second respondent raised a preliminary objection to the maintainability of the petition on the ground that the impugned order passed by the Tribunal relates to the determination of the rate of duty and/or value of the goods for the purpose of assessment and, therefore, against the impugned order passed by the Tribunal, appeal would lie before the Supreme Court under the provisions of section 130E of the Customs Act, 1962 (hereinafter referred to as the Act ) and not before this court. Under the circumstances, the appeal deserves to be dismissed on the preliminary ground of not being maintainable before this court. 6.1 On the merits of the case, the learned c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed hereinabove, it is abundantly clear that insofar as the dispute raised before this court is concerned, the same does not directly relate to the rate of duty or value of goods for the purposes of assessment. The only controversy that has been brought before this court is that the Tribunal has factually erred in observing that the value of 16 mm TMT bars was not available on the record and hence, separate duty could not be assessed for the 16 mm TMT bars. The petition raises a narrow controversy, based upon a factual error committed by the Tribunal. Under the circumstances, in the opinion of this court, this is not a case where the petitioner is required to be relegated to avail of the alternative remedy under the statute. Considering the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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