9911796707
TMI Blog2008 (5) TMI 203X X X X Extracts X X X X X X X X Extracts X X X X ..... e ground of mis-declaration and undervaluation of cargo. Thereafter, the bills of entry filed by M/s. Shree Electronmelts Ltd. were cancelled on the request of the CHA. The vessel and the cargo were provisionally released by the Customs on 22-4-98. In the meanwhile, the appellants filed two bills of entry out of which, the bill of entry No. 3/98-9 dated 17-4-99 for 550 MTs out of total quantity of 1950 MTs. is the subject matter of present appeal. The appellants claimed the benefit of Notification No. 11/97 dated 1-3-97 read with condition No. 17. Accordingly, bill of entry was assessed provisionally. M/s. Raghav Alloys Ltd. produced the end-use certificate for 76.385 MTs. against the total quantity of 550 MTs. and consequently, the adjudic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the learned Advocate. As regards the quantity, the chronological events show that the appellants have no case whatsoever. Admittedly, the vessel arrived in the Port on 18-2-98 and on 17-2-98, a request was made by the shipping Agent for conducting draught survey. On 18-2-98, surveyor replied after boarding the vessel and discussions with the master that the subject vessel does not have sound calculation of ballast tanks and most of the sounding tank pipes are choked and jammed and the vessel does not have hydrostatic data for the trim correction and displacement calculation on various stage draught. They said that they cannot conduct any survey. The Port Officer of Bhavnagar has also written to Assistant Commissioner of Customs on 18th Ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hortage, the appellants have to take the consequences. 4. Since they have produced end-use certificate only for 76.385 MTs. out of 550 Mts. the demand for duty has been rightly confirmed by the Revenue and therefore, this liability stands. However, as regards the value, we find that this issue was not raised before the original adjudicating authority. Even though the appellants have submitted all the papers including show cause notice in the appeal memorandum; we find that the reply to show cause notice is not available. In the order-in-original, the Deputy Commr. has observed that the appellants have submitted reply on 20-10-99 and he has also discussed the points raised by them in their defence. We do not find any mention of enhancement ..... X X X X Extracts X X X X X X X X Extracts X X X X
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