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M/s Jai Bharat Steel Company Versus Commissioner of Customs, Jamnagar

2017 (4) TMI 1001 - CESTAT AHMEDABAD

Demand of duty on relinquished goods after assessment - Scope of Section 23(2) of customs act, 1962 - import of vessels for the purpose of breaking - It is their contention that the Dept is at liberty to dispose of the goods without notice to the app .....

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the relinquishment of title of the goods on which, the duty has been demanded. - The appeal is accordingly allowed by way of remand. - C/109/2006 - A/10738/2017 - Dated:- 30-3-2017 - Dr D.M. Misra, Member (Judicial) And Shri Raju, Member (Technical) .....

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of the Hon'ble President dt 18.10.2016. 2. Briefly stated the facts of the case are that the appellant had imported Nine vessels for the purpose of breaking during the period 1992-96 and filed nine Bills of Entry. The said Bills of Entry were pr .....

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tigation on the issue, the adjudication was completed by the Asstt. Commissioner, Bhavnagar and all the Bills of Entry vide letter dt 13.4.2006 where under he has confirmed differential duty of ₹ 9,82,431/- on the fuel oil and provision stores .....

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on submitting that they intend to relinquish the title of the said goods in accordance with Sec. 23(2) of Customs Act, hence, not liable to pay the said duty. Also, they have filed an appeal before the Ld Commissioner (Appeals) challenging the order .....

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Adjudicating Authority for ascertaining the SED rates. Aggrieved by the said order, the appellant is before this Forum. 4. The appellant in their grounds of Appeal, inter alia, submitted that after confirmation of the demand by the adjudicating auth .....

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goods without notice to the appellant in view of Sec 48 of the Customs Act since the appellant relinquished the title on the goods. 5. The Ld AR or the Revenue submits that after the adjudication order was passed, the appellant through their letter .....

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