9911796707
TMI Blog2023 (9) TMI 1106X X X X Extracts X X X X X X X X Extracts X X X X ..... against the order passed by the learned Commissioner of Customs (Port) Kolkata vide Order No. KOL/CUS/PORT/29/2010 dated 20th May 2010. The short question in the appeal of the revenue and the cross appeal filed by the party revolves on a narrow compass, concerning admissibility of exemption Notification No. 70/81-CUS, dated 26.03.1981 and Not. No. 152/94-CUS dated 13.07.1994, benefit of which is dis-allowed by the learned adjudicating authority. The current order has been passed in remand proceedings, subsequent to the order passed by the Tribunal vide Order No. M1247-S-1248-A-1250- CAL/2001 dated 20.11.2001. Vide the impugned order, passed by the learned Commissioner a duty amount of Rs. 7,07,77,168 under Section 28AB of the Customs Act,1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vour of Hydraulic Study Department of the Calcutta Port Trust. 4. During the period 1992 to March 1996, the appellant thus imported various scientific instruments and apparatus, orders for which were placed on the foreign suppliers for supply of such equipments or parts thereof for replacement of the accessories. The invoices issued were in the name of the appellant. The bills of lading indicated that the appellant was the importer. The bills of entry were filed by the Controller of Stores as the agent of the appellant and clearance was done by the Material Management Department on behalf of the appellant. The Commissioner of Customs (Port) however issued a show cause notice dated 07.09.1999, inter alia alleging that the certificate were o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cks by the KoPT which includes the cost for providing the service of VTMS but no separate charge is recovered for providing service by VTMS. The senior advocate also stated that the Imported item is not used separately in providing service to the vessel and the schedule of charges are only fixed by the Ministry of Surface Transport only. During hearing, the Senior Advocate further submitted a letter issued by the Ministry of Science and Technology dated 26.09.2005 wherein it is stated that they have been recommending the Hydraulic Study Department under KoPT for registration under DSIR for availing exemption under Notification No. 51/96/CUS. Afterwards, the Ministry of Science and Technology gave due recognition to Hydraulic Study Departmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... basis of the Custom's own evidence inasmuch as the applicant/appellant has claimed that the subsequent certificates given by the appropriate authorities has been accepted by the Customs, we consider it fit to remand the matter to the Commissioner for looking into the above factual aspects and reconsider the case. Accordingly, after dispensing with the condition of pre-deposit of duty and penalty, the impugned orders are set aside and the matter is remanded to the Adjudicating Authority for fresh adjudication in the light of observation made by us in the preceding paragraph, the appeal is thus allowed by of remand." 7. It is alleged by the assessee, that the learned Commissioner, by an order dated May 20, 2010, without complying with the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant, it was open to them to take up the matter with the Issuing Authority. The impugned order passed afresh does not reflect anywhere that the Issuing Authorities were referred to in the matter and enquiries caused about the veracity of the certificate, questioned by the Commissioner of Customs (Port), to substantiate its finding in the impugned order. 10. As to a specific query raised by the bench, as to why the bill of entry has the importer's name as Controller of Stores, KoPT, in response the appellant states that the bills of entry are prepared by the agent of the importer, who prepared the bill of entry in the name of their principals, as both the importer as well as the agent were part of the same principal. He further stated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Study Department is a research entity of the KoPT and further proceeded erroneously with the understanding that the noticee had willfully suppressed the said fact and obtained the required certificates by misrepresentation. It is also an incorrect observation made by the learned Commissioner that nowhere the name of the appellant figures in the import documents. The fact that the exporter has validly inscribed the name of the research wing-Hydraulic Study Department on the bill of lading, entitles the latter to a valid title for import of the said goods. There is no evidence of any further high sea sales of the said goods prior to their importation. Thus, the veracity of Hydraulic Study Department being the importer is not in doubt. There ..... X X X X Extracts X X X X X X X X Extracts X X X X
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