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Hindustan Zinc Ltd. Vs. Collector of Customs - Court Judgment

LegalCrystal Citation
CourtCustoms Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided On
Reported in(1983)LC1003DTri(Delhi)
AppellantHindustan Zinc Ltd.
RespondentCollector of Customs
Excerpt:
.....the appellants, showed us the records to prove that the certificate of origin was submitted at the time of clearance. the letter of insurance company dated 16-8-1976 was also produced. the appellants had submitted the evidence of actual insurance charges on 17-12-76 but the same was not collected in the assistant collector's office. he also showed evidence that the appellants' clearing agent had addressed a letter to the appellate collector of customs, bombay stating that the suppliers' invoice certifying the country of origin was submitted to the customs authorities -well in advance before the finalisation of their case by the customs authorities.5. shri sunder rajan, on behalf of the respondent stated that the appellants did not comply with the conditions of u.k.-india trade agreement.....
Judgment:
2. This is a revision application filed under the then Section 131 (now transferred to the Appellate Tribunal under Section 131-B of the Customs Act, 1962) against the Order No. S/3-1 196/76 dated 24-9-76 passed by the Appellate Collector of Customs, Bombay.

3. In this case, the appellants claimed refund of duty on the goods imported by them after re-assessing the duty (1) by taking the actual insurance charges into consideration and (2) at preferential rate of duty as the goods were imported from U.K. Their claim had been rejected as un-substantiated.

4. Shri R.B. Singh, on behalf of the appellants, showed us the records to prove that the certificate of origin was submitted at the time of clearance. The letter of Insurance Company dated 16-8-1976 was also produced. The appellants Had submitted the evidence of actual insurance charges on 17-12-76 but the same was not collected in the Assistant Collector's office. He also showed evidence that the appellants' Clearing Agent had addressed a letter to the Appellate Collector of Customs, Bombay stating that the suppliers' invoice certifying the country of origin was submitted to the Customs authorities -well in advance before the finalisation of their case by the Customs authorities.

5. Shri Sunder Rajan, on behalf of the respondent stated that the appellants did not comply with the conditions of U.K.-India Trade Agreement Rules as they had not produced the certificate of origin in the prescribed form 'A' and claimed assessment at preferential rate of duty at the clearance time. Hence, he stated that the claim of the appellants should be rejected.

6. It is evident from the records that the implied claim had been made at the time of clearance as the invoice containing the certificate of origin and the Bill of Entry clearly brought out all the details regarding the origin of the country etc., and the certificate of origin in the prescribed form had also been produced later. Hence, we hold that the claim was made within time and allow the appeal on both the counts with consequential relief to the appellants.


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