Amendment in Public Notice No. 69 regarding import of vegetable fats under the India-Nepal Trade Treaty, specifying STC as the sole importing agency.
The issue has since been decided by the Hon’ble Supreme Court vide their judgment in the case of Allied Photographics Ltd. [2004(166) ELT 3 (SC)], wherein while holding the judgments in the cases of Sinkhai Synthetics & Chemicals Pvt. Ltd. [2002 (143) ELT 17(SC)] and National Winders [2003 (154) ELT 350](which were on the issue of applicability of the provisions of unjust enrichment in case of payment of duty under protest) to be per incuriam, Hon’ble Supreme Court has affirmed their judgment in the case of T.V.S. Suzuki Ltd. [2003 (156) ELT 161 (SC)].
Public Notice No. 68 updates the import procedure for vegetable fats from Nepal under the India-Nepal Trade Treaty, extending deadlines and defining STC’s role.
In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby directs that each of the notifications of the Government of India in the Ministry of Finance (Department of Revenue).
The principal notification was published in the Gazette of India vide notification No. 63/94-Cus. (NT), dated the 21st November, 1994 (S.O. 830(E), dated the 21st November, 1994) and last amended by notification No. 69/2004-Cus. (NT), dated the 21st May 2004.
To say that in partial modification of Circular No. 661/52/2002-CX dated 11th September 2002, read with amending Circular No. 69/18/2003-ST dated 15.12.2003, Board has decided that all matters relating to Supreme Court, whether Customs, Central Excise or Service Tax.
The principal notification No.12/97-CUSTOMS (N.T.), dated the 2nd April, 1997 was published in the Gazette of India, Extraordinary Part-II, section 3, sub-section ( i ), vide G.S.R.193 (E) dated the 2nd April, 1997 and last amended by Notification No.8/2004-CUSTOMS (N.T.) dated 22nd January, 2004 published in the Gazette of India, Extraordinary Part-II, section 3, sub-section ( i ), vide G.S.R.70 (E) dated the 22nd January, 2004.
In exercise of the powers conferred by sub-section (1) of section 4 of the Customs Act, 1962 (52 of 1962), the Central Board of Excise and Customs hereby appoints the Deputy Commissioner of Customs (Export), Customs House, Tuticorin to act as Deputy Commissioner of Customs, Chennai Seaport, Deputy Commissioner of Customs, Calicut, Deputy Commissioner of Customs, Tirupur ICD.
In exercise of the powers conferred by sub-section (1) of section 4 of the Customs Act, 1962 (52 of 1962), the Central Board of Excise and Customs hereby appoints the Commissioner of Customs (Imports), Air Cargo Complex, Mumbai to act as Commissioner of Customs, Air Cargo Complex, Kolkata for the purpose of adjudicating the matters relating to Show Cause Notice, pertaining to M/s. M. B. Electronics, M/s Kaiser Electronics and M/s Navkar Electro System, all located at 2/B, Amba Bhavan.
The description of the export item of entry at Sr.No. 353 amended to read as “Table, kitchen and other household articles made of Stainless Steel with or without handle/lid / anti-skid Rubber gasket irrespective of what material the handle/lid may have been made of” and the value cap of this entry revised to Rs.155/- kg.
