Aditya Birla Global Trading (India) Pvt. Ltd. Vs Central Board of Indirect Taxes and Customs (Orissa High Court)
Orissa High Court dismissed the petition relating to levy of fine due to late filing of bill of entry due to availability of statutory remedy. Directed petitioner to find statutory remedy who can deal with its grievance.
Facts- Vide the present petition, petitioner challenges the order made by the Assistant Commissioner justifying imposition of charge and equal amount of fine.
It is contested that based on draft survey report there was density of goods found and reported was 1.021. Accordingly, petitioner paid duty to obtain bill of entry. As per later report, density of goods has risen to 1.100. Whereas, as per revenue there was excess quantity and hence joint survey leading to basis for additional charge and fine.
Conclusion- Held that there appears to be dispute on facts. Clear case of revenue is that goods quantified and charge levied thereon were excess goods. As such, we do not want to be drawn to answer the dispute. Petitioner must find statutory remedy. We further observe, in event petitioner take steps to obtain such remedy within 15 days from date, the proper authority will deal with its grievance.
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