Jil Pack Vs C.C- Jamnagar (Prev) (CESTAT Ahmedabad)
CESTAT Ahmedabad held that entry inward at respective port shall determine rate of duty applicable. Accordingly, enhanced duty rate of 7.5% applicable in the present case. Thus, appeal of assessee dismissed.
Facts- The appellant is having its factory situated at Ahmedabad. The appellant had imported aluminium foils from China.
As per the appellant as the vessel had arrived at Bombay Port i.e. an Indian Port for which IGM dtd. 27/02/2016 was filed in Bombay and the vessel inward date was shown as 28/02/2016, the date of arrival was 27/02/2016. By virtue of Union Budget 2016, the rate of duty was enhanced from 5% to 7.5% w.e.f. 01/03/2016. However, as the vessel arrived at Indian Port on 27/02/2016, according to the appellant, duty @ 5% was applicable. Therefore, appellant had paid duty @5%. Whereas the officers of the customs department were of a view that duty @ 7.5% would be applicable because the vessel arrived at Pipavav Port on 01/03/2016.
Conclusion- Held that there is no statutory basis to support such an argument and rather the plain reading of the statutory provision specifically Section 31, supports the argument of the department that entry inwards at the respective port and not the first port shall determine the rate of duty applicable. This Court, therefore, finds that the impugned order is well reasoned and deserves to be maintained. Other arguments attempted to be advanced by the Authorized Representative of the department regarding whether assessment could be challenged by the party or not is not being addressed. Since, the appellants has not advanced any argument on this aspect and department itself is not in appeal on this issue. Therefore, this Court finds no reason to pronounce on the same.
