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Collector of Customs Vs. Shree Ganesh Steel Rolling Millls - Court Judgment

LegalCrystal Citation
CourtCustoms Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Decided On
Reported in(1985)(21)ELT192Tri(Chennai)
AppellantCollector of Customs
RespondentShree Ganesh Steel Rolling Millls
Excerpt:
.....is no direct reference to inspection of the goods in the order referred to, what has happened actually is inspection of the goods on various days; examination reports dated 21-6-82, 22-6-82 and 23-6-82 indicate that "the goods were inspected, contents visible, steel scrap consisting of used steel structural joists, angles etc. "thus, in effect the department has satisfied itself about the imported goods conforming to i.t.c. regulations only contemporaneously with their weighment. following the rational of our decision in appeal no. 285/84, we dismiss the present appeal also.
Judgment:
1. The facts and circumstances relating to this case are similar to the one dealt with in Appeal No. CD (MAS) 285/84 except that the duty was paid on 21-6-82, the formal out of charge order was given on 21-6-82 and weighment was done between 21-6-82 and 23-6-82. There is, however, a difference in that the 'pass out of control charge order is worded as-"Passed out of Customs charge was given as per AC(D)'s order vide letter dated 21-6-82 which is pasted on the reverse of the duplicate Bill of Entry." Though there is no direct reference to inspection of the goods in the order referred to, what has happened actually is inspection of the goods on various days; examination reports dated 21-6-82, 22-6-82 and 23-6-82 indicate that "the goods were inspected, contents visible, steel scrap consisting of used steel structural joists, angles etc. "Thus, in effect the department has satisfied itself about the imported goods conforming to I.T.C. Regulations only contemporaneously with their weighment. Following the rational of our decision in appeal No. 285/84, we dismiss the present appeal also.

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