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M/s Shree Venkatesh Engineering Works Versus C.C (Prev.) Jamnagar (Vice versa)

Recovery of duty and imposition of penalty - non payment of duty on slop/waste Oil of foreign origin - whether 432.00 MT of slop/waste Oil involving a total duty of ₹ 4,97,597/- is recoverable from the Assessee-appellant and penalty of equal amount under Section 114A is imposable on them? - whether the waste/slop oil and the barge seized are liable for confiscation? - Held that: - the total quantity of oil imported against nine vessels, only the slop/waste oil discharged by the Assessee ag .....

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ron & Steel Co. Ltd [2004 (2)68 - SUPREME COURT OF INDIA] referred to by him before the adjudicating authority. We find that the learned Commissioner at Para 36 of the impugned order, after analysing the relevant tariff heading, though observed that waste/ slop oil is classifiable under CTH 2710, however, not recorded/ analysed the implication of the chemical test carried out by the Department in its laboratory on the sample of slop/waste oil collected and the applicability of the said judgment .....

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, Advocate For Respondent: Shri J. Nagori, A.R. (Addl. Commissioner) ORDER These appeals are filed by the Assessee as well as by the Revenue against the same OIO No.11/COMMISSIONER/2007, dt.24.12.2007. The Revenue has challenged the order on the ground that the learned Commissioner has not directed confiscation of goods and the barge, whereas the Assessee has come in appeal, challenging the recovery of duty and imposition of penalty. 3. Briefly stated the facts of the case are that on the basis .....

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or imposition of penalty and other actions under the Act. On adjudication, taking into consideration the evidences on record, the learned Commissioner of Customs dropped substantial amount of duty observing that major quantity of the said slop/waste oil i.e. 930.60 MTs were of indigenous origin and confirmed duty of ₹ 4,97,597/- for the balance quantity of 432.00 MTs observing it as of foreign origin and imposed equal amount of penalty under Section 114A of Customs Act, 1962, but dropped t .....

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s. The learned Advocate further submitted that even though the Chemical Examiner of Customs House Laboratory at Kandla categorically stated in his report that they did not have the facility for testing the sample at their laboratory and suggested for further testing, but no further finding on the said report has been recorded in the Order. Thus, it is not clear whether further testing has been carried out or otherwise. It is his further contention that that the learned Adjudicating Authority, wh .....

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; Steel Co. Ltd - 2004 (165) ELT 386 (S.C.), since all waste products are not subjected to duty even if would fetch some price on its sale. Secondly, the Ld. Adv. Has submitted that even though the Master of Vessel in his letter dt. 05.01.2006 has informed that only 41 KLs was of foreign Orgin the Ld. Commissioner has confirmed duty on the entire quantity of 306.6 KLs(245.2MT) as foreign Origin. Besides, he has referred other ancillary issues referring to the statements recorded by the Departmen .....

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s on record. 6. Heard both sides and perused the records. We find that the short question needs to be answered is whether 432.00 MT of slop/waste Oil involving a total duty of ₹ 4,97,597/- is recoverable from the Assessee-appellant and penalty of equal amount under Section 114A is imposable on them. Revenue s Appeal rests on the issue whether the waste/slop oil and the barge seized are liable for confiscation. We find that the learned Commissioner, after analysing the evidences on record, .....

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