- (1.) Steel Authority of India Ltd. is in appeal against the judgment of Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT) wherein the Tribunal has allowed the appeal of the Collector of Customs, Madras and set aside the order of the Collector of Customs (Appeals) , Madras.
(2.) The brief facts of the matter in issue are as follows : The appellant-Steel Authority of India Ltd. being a Government of India Undertaking in the public sector, imported a large quantity of coking coal and the present dispute relates to the import of the same between the months of April 1979 and January 1980. The records depict that the appellant filed 9 bills of entries indicating the tonnage of consignment in the said bills of entries as per the weight entered in the bills of lading. Since there was existing an exemption notification, under which coking coal was fully exempted, the appellant filed the bills of entries claiming 'nil' rate of customs duty. The goods were cleared without any objection whatsoever by the authorities, but subsequently the Discharge Port Draft Survey indicated excess quantity of importation. The contextual facts depict, and as has been contended by the appellant herein, that the customs authorities did insist on a supplementary bill of entry for every consignment wherever there was any excess importation and in accordance therewith the appellant filed supplementary bills of entries in the month of July 1980 in order to cover the excess quantity imported. The Exemption Notification No. 142 dated 28/7/1978, however, was rescinded with effect from 30/6/1980 and it is on the basis of such rescission of the exemption notification that the customs authorities raised further demand of duty amounting to Rs. 2,52.301.79p. The appeal before the Collector of Customs (Appeals) Madras by the appellant herein succeeded, but a further appeal to CEGAT against the order resulted in setting aside of the order of the Collector of Customs (Appeals) , Madras. Hence, the present appeal before this Court.
(3.) The short question involved is : Whether in the contextual facts, the Steel Authority of India Ltd. has any liability to pay customs duty on the basis of supplementary demand as raised for the consignment imported during the continuance of the exemption notification as noticed hereinbefore;