TMI Blog2018 (3) TMI 875X X X X Extracts X X X X X X X X Extracts X X X X ..... ndal Saw Ltd. Versus Commissioner of Customs (Export), Nhava Sheva [2018 (2) TMI 246 - CESTAT MUMBAI] wherein it has been held that the appellant is liable to pay duty @ 10% for export of the goods. Appeal dismissed - decided against appellant. - Appeal No.C/1088/09 - A/85280/2018 - Dated:- 14-2-2018 - Mr Ramesh Nair, Member (Judicial) And CJ Mathew, Member (Technical) Ms Manasi Patil, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order. 3. On careful consideration of the submissions made by both sides, we find that this Tribunal has already decided the caption issue vide order dated 31.01.2018 in Appeal No. C/212-215/09 wherein it has been held that the appellant is liable to pay duty @ 10% for export of the goods.The relevant portion of the order is reproduced as under:- 4. We have carefully considered the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovt. should have issued the retrospective amendment Notification by exercising the power vested under Section 28A of the Customs Act, 1962, which reads as under: - SECTION 28A. Power not to recover duties not levied or short-levied as a result of general practice. Notwithstanding anything contained in this? [(1)] Act, if the Central Government is satisfied - (a) that a practice was, or is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce.] [(2) Where any notification under sub-section (1) in respect of any goods has been issued, the whole of the duty paid on such goods, or, as the case may be, the duty paid in excess of that payable on such goods, which would not have been paid if the said notification had been in force, shall be dealt with in accordance with the provisions of sub-section (2) of section 27 : Provided that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cases are different from the facts in the present case. Therefore, the ratio is not squarely applicable. Moreover this Tribunal being creature under the Customs Act, 1962, is bound to follow the rules and notifications issued under Customs Act, 1962. 5. As per our above discussions, the impugned order is upheld and appeals are dismissed. 4. Followingthe aforesaid order, we dismiss the appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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