JSW Energy Ltd Vs Commissioner of Customs (Preventive) (CESTAT Hyderabad)
CESTAT Hyderabad held that section 17(4) of the Customs Act is not made for reopening or reviewing any issued final assessment order. Thus, adjudicating authority not empowered to review his final assessment order without statutory appeal.
Facts- The appellants imported Steam Coal of Indonesia Origin vide six bills of entry (BoE) under Tariff Item 2701 1920 and discharged the CVD @2% along with applicable cesses. However, the BOEs were provisionally assessed and CVD was required to be discharged @6% on the imported goods instead of 2% in terms of S.No.123 of Notification No.12/2012-Cus. Consequently, the appellants deposited the differential CVD of 4% along with interest under protest.
This issue was addressed by Hon’ble Orissa High Court in the case of Visa Steel Ltd Vs CCE & ST, Bhubaneshwar-I [2013 (298) ELT 323], wherein it was held that simultaneous availment of BCD exemption under Notification No.46/2011 and concessional CVD @2% under Notification No.12/2012 on steam coal imported from Indonesia is permissible. This judgment was affirmed by Hon’ble Supreme Court reported at [2016 (339) ELT A120].
Thus, the appellants filed requisite application for modification of BOEs to revise CVD. Subsequently, the Deputy Commissioner, vide Order dt.31.03.2015 extended the benefit of BCD exemption and concessional CVD @2% under notification 12/2012 and held that appellants had paid over and above the duty liability. Aggrieved by the said order dt.31.03.2015, the Assistant Commissioner filed an appeal before the Commissioner (Appeals), who set aside the order dt.31.03.2015. Aggrieved by the same, the appellants are in appeals before this Tribunal.
