Case Law Details
Shree Cement Ltd Vs C.C.-Jamnagar (prev) (CESTAT Ahmedabad)
CESTAT find that the appellant had expressed their inability to unload the cargo at Navalkhi Port on account of bad weather and rough sea. They could unload cargo with respect of part of the consignment. In respect of rest of the cargo the same was shifted to Pipavav Port.
Assistant Commissioner of Customs, Division permit shifting of cargo subject to conditions. The revenue is relying on the condition 3 of the said permission letter. Examination of condition 3 would show that the said condition relates to proper accountal of imports cargo. It does not really relate to the revenue on account of different of assessable value or difference of exchange rate.
It is also seen that when the IGM was permitted to the amended at Navlakhi port it amounted to modification quantity of import at Navlakhi This meant that the quantity imported in Navlakhi port was not the entire quantity of the ship but only a small part of the total quantity on the ship. In these circumstances the duty was paid on excess quantity of cargo at Navlakhi Port and the same has to be refunded. No adjustment on account of a different assessable value adopted at Pipavav Port cannot be made in the refund amount as the import and clearance made at Pipavav Port is an independent clearance made by different Assessing Officers.
FULL TEXT OF THE CESTAT AHMEDABAD ORDER
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