TMI Blog2021 (10) TMI 85X X X X Extracts X X X X X X X X Extracts X X X X ..... record reveals that this submission of appellant came for the first time, vide the letter of appellant dated 27.03.2015 whereas the first transfer bond got already closed on 19.01.2014 and the last transfer bond among 5 was closed on 11.02.2015. There is no explanation of the appellant about his silence for almost more than one and half year since the closure of first bond of transfer bond and for almost five months from the closure of last transfer bonds. Though the appellant has reflected grievance about violation of principles of natural justice as being not given the opportunity of hearing at the time of closure of transfer bonds but apparently and admittedly the bonds have been closed in terms of Section 67 of Customs Act, 1962. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ased on those shortages amounting to ₹ 3,82,143/- proposed the same to be recovered from the appellant, vide letter dated 13.04.2015. The said amount was paid by the appellant, however, under protest citing the shortages except for one within the permissible limit of less than 1%. Thereafter the importer filed an application seeking refund of the said duty paid under protest. The said refund application dated 16.04.2018 was initially returned back with the direction to approach the appropriate jurisdictional Commissionerate. When the same was re-submitted, the refund was proposed to be rejected vide Show Cause Notice No. 20/2018- CRS dated 24.08.2018 on the ground that the transfer bonds in which the goods were transferred from Vizag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d under protest for which appellant is not otherwise liable. The refund has therefore wrongly be rejected. It is alleged that no opportunity of personal hearing was ever given to the appellant at the time of closure of transfer bonds. There is no information as to how the amount of differential duty has been calculated. The order and challenge is alleged to be totally and contrary to the facts. Learned Counsel while laying emphasis on Mangalore Refinery Petrochemicals Ltd., Vs C.C., Mangalore [2015 (323) E.L.T. 433 S.C.] and Century Yarn Vs Commissioner of Customs, Indore [2016 (331) E.L.T. 111 (Tri.-Del)] has prayed for the order under challenge to be set aside and appeal to be allowed. Learned Counsel has also impressed upon that differ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pping Bill No. 2645/2014 dated 08.08.2014. A re-warehousing certificated was issued from Superintendent, Customs Bheemli to Superintendent, Bonds vide letter No. 75/2015 dated 11.02.2015 but for 111560 Kgms of Isopropyl Alcohol only as against the shipping bill quantity of 112000 Kgms. As such, the differential duty for the short quantity of 190 Kgms was demanded from the appellant which was deposited by him vide Challan No. 62 dated 04.03.2015. No doubt, the noticed shortage is less than 2% of total quantity on goods released under various shipping bills. The appellant had submitted in response to the show cause notice that the marginal difference in quantity imported and quantity received is attributable to loss in unloading, transit and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of warehoused goods to another town- Where the goods are to be removed from one warehouse to another in a different town the proper officer may require the person requesting removal to execute a bond in a sum equal to the amount of import duty leviable on such goods and in such form and manner as the proper officer deems fit Regulation 4 Terms of the bond to be executed- The terms of the bond shall be that if the person executing the bond produces to the proper officer, within three months or within such extended period as such officer may allow, a certificate issued by the proper officer at the place of destination that the goods have arrived at that place, the bond shall stand discharged, but otherwise an amount equal to the i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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