Case Law Details
Jhoola Refineries Limited Vs Commissioner of Central Excise (CESTAT Allahabad)
Undisputedly, the bills of entry in this case were not assessed by the officers of DRI but by the officers of the Custom house. Only that officer who has assessed the Bills of Entry in the first place or his successor in office was ‘the proper officer’ who, if he was subjectively satisfied that some duty had escaped assessment, could have issued the SCN. As the SCN has been issued by officer of DRI who is not competent to issue it, the impugned order deciding such an SCN cannot be sustained and needs to be set aside and we do so.
FULL TEXT OF THE CESTAT ALLAHABAD ORDER
These two appeals assail the same order-in-original1 dated 31 July 2008 passed by the Commissioner of Central Excise and Service Tax, Allahabad and hence are being disposed of together along with the miscellaneous applications filed in the two appeals. Miscellaneous application C/Misc/70169/2021 filed in appeal C/725/2008 and miscellaneous application C/Misc/70204/2021 filed in C/790/2008 seek to amend the prayer in the appeals as the prayer in the appeals as originally filed were not clear. We allow the miscellaneous applications and the prayer in both the appeals stand modified accordingly.
2. Appeal no. C/725/2008 has been filed by M/s. Jhoola Refineries Ltd2 ., the importer, assailing the impugned order confiscating the imported crude palmolein oil under Section 111(o), imposing a redemption fine under section 125 of the Customs Act, demanding duty under section 28 along with interest under section 28AB and imposing penalties. Appeal No. C/790/2008 has been filed by Shri M K Jhunjhunwala3, Director of the importer assailing the penalty imposed upon him by the impugned order.
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