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Steel Authority of India Ltd. Vs. Collector of Customs - Court Judgment

LegalCrystal Citation
CourtCustoms Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided On
Reported in(1983)LC916DTri(Delhi)
AppellantSteel Authority of India Ltd.
RespondentCollector of Customs
Excerpt:
.....of countervailing duty collected from them on electric motors comprised in items 1 and 2 of the bill of entry no. 1143-d1, dated 29-8-1977 on the ground that no electric motor was in fact imported. they stated before us that they had verified once again from their purchase department that the order placed by the said department did not ask for any motor.3. on reference to the subject bill of entry, we find the description of items 1 and 2 declared therein by the appellants themselves as under : "(1) gear box complete for hot blast valve with an a.c. elec. motor of 4l5 v. 5 h.p. 4 k.w. (72b) (2) gear box complete for main hoist valve with an a.c. elec. motor of 4l5 v. 30 h.p. 22 k.w. (72b)" 4. it is clear from the above declaration that both the items contained an a.c. electric motor.....
Judgment:
2. The appellants seek refund of countervailing duty collected from them on electric motors comprised in Items 1 and 2 of the Bill of entry No. 1143-D1, dated 29-8-1977 on the ground that no electric motor was in fact imported. They stated before us that they had verified once again from their purchase department that the order placed by the said department did not ask for any motor.

3. On reference to the subject Bill of Entry, we find the description of Items 1 and 2 declared therein by the appellants themselves as under : "(1) Gear Box complete for Hot Blast Valve with an A.C. Elec. Motor of 4l5 v. 5 H.P. 4 K.W. (72b) (2) Gear Box complete for Main Hoist Valve with an A.C. Elec. Motor of 4l5 v. 30 H.P. 22 K.W. (72b)" 4. It is clear from the above declaration that both the items contained an A.C. electric motor each. If the appellants felt that their declaration in the Bill of Entry was wrong, they should have taken steps to have it corrected at the proper time when the goods were still available for verification by Customs. Section 149 of the Customs Act, 1962, bars amendment of the Bill of Entry after the goods have gone out of Customs charge. The Bill of Entry as on record belies the claim of the appellants.


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