Case Law Details
Navratan Speciality Chemicals Vs C.C.-Ahmedabad (CESTAT Ahmedabad)
CESTAT Ahmedabad held that nothing in the expression of Section 17(4) indicates that re-assessment of duty can be done at the request of party which has self-assessed its Bill of Entry and after clearance wants another benefit.
Facts- The Appellant imported Knitted Polyester Fabric classifiable under Sub-heading 6006 3100 of the First Schedule to the Customs Tariff Act, 1975 under the cover of Bills of Entry dated 17-01-2013 and 22-01-2013 by availing the benefit of Sr. No. 12 of the Notification No. 21/2012-Customs dated 17-03-2012 without paying 4% SAD on the said goods. All goods, specified in the First Schedule to the Additional Duty of Excise (Goods of Special Importance) Act, 1957 are exempted from the levy of Special Additional Duty of Customs in terms of Sl. No. 50 of Notification No. 20/2006-Customs dated 01-03-2006 till 16-032016 and thereafter in terms of Sl. No. 12 of Notification No. 21/2012-Customs dated 17-03-2012.
The First Schedule to the Additional Duty of Excise (Goods of Special Importance) Act, 1957, was amended vide Section 78 of the Finance Act, 2011 to the extent as indicated in the Thirteenth Schedule to the said Finance Act. Consequently, with effect from 08-042011, the Impugned goods became chargeable to Special Additional Duty of Customs @ 4% ad-valorem in terms of Notification No. 19/2006-Customs dated 01-03-2006 in as much as the said goods ceased to be ‘goods specified in the First Schedule to the Additional Duty of Excise (Goods of Special Importance) Act, 1957 (58 of 1957) for purposes of Sl. No. 50 of the table annexed to Notification No. 20/2006-Customs dated 01-03-2006 or Sl. No. 12 of Notification No. 21/2012-Customs dated 17-03-2012 as the case may be. It, therefore, appeared that the appellant wrongly claimed exemption from payment of Special Additional Duty under Notification No. 21/2012-Customs dated 17-03-2012 which resulted in short levy of duty of the 4% Special Additional Duty of Customs amounting to Rs. 2,92,612.00.
Consequently, a Show Cause Notice was issued to the appellant. Party also made application for amendment and re-assessment of the subject Bills of Entry for availing APTA benefit under Notification No. 72/2005-Customs dated 22-07-2005 (Sr. No. 188A) which they missed at the time of filing the said Bill of Entry, though they were having the requisite documents for availing such benefit.
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