CNR: --

DISPOSED

ARIHANT TILES & MARBLES P LTD vs MUNDRA

Case NumberC/11107/2016

Date of Filing30 May 2016

Case Type--

Last Hearing3 Apr 2018

Court⚖️ CESTAT ↗

State--

City--

Year of Filing2016

Petitioner

ARIHANT TILES & MARBLES P LTD

Respondent

MUNDRA

ARIHANT TILES & MARBLES P LTD filed Case No. C/11107/2016 in the CESTAT on 30 May 2016 against MUNDRA. The case has had one hearing so far. The case was disposed of on 3 Apr 2018. 1 order has been issued in this matter.

3APR 2018
Hearing
Judge: Antidumping3
Adj

10APR 2018
judgement
Order No: N/A
View Order ↗

6 Appeal Numbers C/11880-11881,12043,11371-11372,11386-11390,11412-11415,/2015, C/11278- 11279,11211,11222,11259,11212,11149,11210,10379-10383,10720,10740,10871-10872,10783- 10784,10964,11044,11070,11107-11109,10495-10497,11155/2016, CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL West Zonal Bench 2nd Floor, Bahumali Building, Nr Girdharnagar Bridge, Asarwa Ahmedabad 380 004 Sr No Appeals No Arising out of Date Passed by Appellant(s) Respondent(s) 1 C/11278/2016 OIA-MUN-CUSTM- 000-APP-390-394- 15-16 15/03/2016 Commissioner (Appeals) of Customs, Ahmedabad Arihant Tiles And Marbles P Ltd C.C.-Mundra 2 C/11279/2016 OIA-MUN-CUSTM- 000-APP-390-394- 15-16 15/03/2016 Commissioner (Appeals) of Customs, Ahmedabad Arihant Tiles And Marbles P Ltd C.C.-Mundra 3 C/11211/2016 OIA-MUN-CUSTM- 000-APP-390-394- 15-16 15/03/2016 Commissioner (Appeals) of Customs, Ahmedabad Arihant Tiles And Marbles P Ltd C.C.-Mundra 4 C/11222/2016 OIA-MUN-CUSTM- 000-APP-390-394- 15-16 15/03/2016 Commissioner (Appeals) of Customs, Ahmedabad Arihant Tiles And Marbles P Ltd C.C.-Mundra 5 C/11259/2016 OIA-MUN-CUSTM- 000-APP-390-394- 15-16 15/03/2016 Commissioner (Appeals) of Customs, Ahmedabad Arihant Tiles And Marbles P Ltd C.C.-Mundra 6 C/11212/2016 OIA-MUN-CUSTM- 000-APP-335-350- 15-16 25/02/2016 Commissioner (Appeals) of Customs, Ahmedabad Arihant Tiles And Marbles P Ltd C.C.-Mundra 7 C/11149/2016 OIA-MUN-CUSTM- 000-APP-335-350- 15-16 25/02/2016 Commissioner (Appeals) of Customs, Ahmedabad Arihant Tiles And Marbles P Ltd C.C.-Mundra 8 C/11210/2016 OIA-MUN-CUSTM- 000-APP-335-350- 15-16 25/02/2016 Commissioner (Appeals) of Customs, Ahmedabad Arihant Tiles And Marbles P Ltd C.C.-Mundra 9 C/10379/2016 OIA-MUN-CUSTM- 000-APP-299-306- 15-16 28/01/2016 Commissioner (Appeals) of Customs, Ahmedabad Arihant Tiles And Marbles P Ltd C.C.-Mundra 10 C/10380/2016 OIA-MUN-CUSTM- 000-APP-299-306- 15-16 28/01/2016 Commissioner (Appeals) of Customs, Ahmedabad Arihant Tiles And Marbles P Ltd C.C.

P Ltd C.C.-Mundra 11 C/10381/2016 OIA-MUN-CUSTM- 000-APP-299-306- 15-16 28/01/2016 Commissioner (Appeals) of Customs, Ahmedabad Arihant Tiles And Marbles P Ltd C.C.-Mundra 12 C/10382/2016 OIA-MUN-CUSTM- 000-APP-299-306- 15-16 28/01/2016 Commissioner (Appeals) of Customs, Ahmedabad Arihant Tiles And Marbles P Ltd C.C.-Mundra 13 C/10383/2016 OIA-MUN-CUSTM- 000-APP-299-306- 15-16 28/01/2016 Commissioner (Appeals) of Customs, Ahmedabad Arihant Tiles And Marbles P Ltd C.C.-Mundra 14 C/10720/2016 OIA-MUN-CUSTM- 000-APP-335-350- 15-16 25/02/2016 Commissioner (Appeals) of Customs, Ahmedabad Arihant Tiles And Marbles P Ltd C.C.-Mundra 15 C/10740/2016 OIA-MUN-CUSTM- 000-APP-335-350- 15-16 25/02/2016 Commissioner (Appeals) of Customs, Ahmedabad Arihant Tiles And Marbles P Ltd C.C.-Mundra 16 C/10871/2016 OIA-MUN-CUSTM- 000-APP-335-350- 15-16 25/02/2016 Commissioner (Appeals) of Customs, Ahmedabad Arihant Tiles & Marbles P Ltd C.C.-Mundra 17 C/10872/2016 OIA-MUN-CUSTM- 000-APP-335-350- 15-16 25/02/2016 Commissioner (Appeals) of Customs, Ahmedabad Arihant Tiles & Marbles P Ltd C.C.-Mundra 18 C/10783/2016 OIA-MUN-CUSTM- 000-APP-335-350- 15-16 25/02/2016 Commissioner (Appeals) of Customs, Ahmedabad Arihant Tiles & Marbles P Ltd C.C.-Mundra 19 C/10784/2016 OIA-MUN-CUSTM- 000-APP-335-350- 15-16 25/02/2016 Commissioner (Appeals) of Customs, Ahmedabad Arihant Tiles & Marbles P Ltd C.C.-Mundra 6 Appeal Numbers C/11880-11881,12043,11371-11372,11386-11390,11412-11415,/2015, C/11278- 11279,11211,11222,11259,11212,11149,11210,10379-10383,10720,10740,10871-10872,10783- 10784,10964,11044,11070,11107-11109,10495-10497,11155/2016, 20 C/10964/2016 OIA-MUN-CUSTM- 000-APP-335-350- 15-16 25/02/2016 Commissioner (Appeals) of Customs, Ahmedabad Arihant Tiles & Marbles P Ltd C.C.-Mundra 21 C/11044/2016 OIA-MUN-CUSTM- 000-APP-335-350- 15-16 25/02/2016 Commissioner (Appeals) of Customs, Ahmedabad Arihant Tiles & Marbles P Ltd C.C.

P Ltd C.C.-Mundra 22 C/11070/2016 OIA-MUN-CUSTM- 000-APP-335-350- 15-16 25/02/2016 Commissioner (Appeals) of Customs, Ahmedabad Arihant Tiles & Marbles P Ltd C.C.-Mundra 23 C/11107/2016 OIA-MUN-CUSTM- 000-APP-335-350- 15-16 25/02/2016 Commissioner (Appeals) of Customs, Ahmedabad Arihant Tiles & Marbles P Ltd C.C.-Mundra 24 C/11108/2016 OIA-MUN-CUSTM- 000-APP-335-350- 15-16 25/02/2016 Commissioner (Appeals) of Customs, Ahmedabad Arihant Tiles & Marbles P Ltd C.C.-Mundra 25 C/11109/2016 OIA-MUN-CUSTM- 000-APP-335-350- 15-16 25/02/2016 Commissioner (Appeals) of Customs, Ahmedabad Arihant Tiles & Marbles P Ltd C.C.-Mundra 26 C/10495/2016 OIA-MUN-CUSTM- 000-APP-299-306- 15-16 28/01/2016 Commissioner (Appeals) of Customs, Ahmedabad Arihant Tiles & Marbles P Ltd C.C.-Mundra 27 C/10496/2016 OIA-MUN-CUSTM- 000-APP-299-306- 15-16 28/01/2016 Commissioner (Appeals) of Customs, Ahmedabad Arihant Tiles & Marbles P Ltd C.C.-Mundra 28 C/10497/2016 OIA-MUN-CUSTM- 000-APP-299-306- 15-16 28/01/2016 Commissioner (Appeals) of Customs, Ahmedabad Arihant Tiles & Marbles P Ltd C.C.-Mundra 29 C/11880/2015 OIA-MUN-CUSTM- 000-APP-157-159- 15-16 01/09/2015 Commissioner (Appeals) of Customs, Ahmedabad Arihant Tiles & Marbles P Ltd C.C.-Mundra 30 C/11881/2015 OIA-MUN-CUSTM- 000-APP-157-159- 15-16 01/09/2015 Commissioner (Appeals) of Customs, Ahmedabad Arihant Tiles & Marbles P Ltd C.C.-Mundra 31 C/12043/2015 OIA-MUN-CUSTM- 000-APP-157-159- 15-16 01/09/2015 Commissioner (Appeals) of Customs, Ahmedabad Arihant Tiles & Marbles P Ltd C.C.-Mundra 32 C/11371/2015 OIA-MUN-CUSTM- 000-APP-034-044- 15-16 15/05/2015 Commissioner (Appeals) of Customs, Ahmedabad Arihant Tiles & Marbles P Ltd C.C.-Mundra 33 C/11372/2015 OIA-MUN-CUSTM- 000-APP-034-044- 15-16 15/05/2015 Commissioner (Appeals) of Customs, Ahmedabad Arihant Tiles & Marbles P Ltd C.C.-Mundra 34 C/11386/2015 OIA-MUN-CUSTM- 000-APP-034-044- 15-16 15/05/2015 Commissioner (Appeals) of Customs, Ahmedabad Arihant Tiles & Marbles P Ltd C.C.

P Ltd C.C.-Mundra 35 C/11387/2015 OIA-MUN-CUSTM- 000-APP-034-044- 15-16 15/05/2015 Commissioner (Appeals) of Customs, Ahmedabad Arihant Tiles & Marbles P Ltd C.C.-Mundra 36 C/11388/2015 OIA-MUN-CUSTM- 000-APP-034-044- 15-16 15/05/2015 Commissioner (Appeals) of Customs, Ahmedabad Arihant Tiles & Marbles P Ltd C.C.-Mundra 37 C/11389/2015 OIA-MUN-CUSTM- 000-APP-034-044- 15-16 15/05/2015 Commissioner (Appeals) of Customs, Ahmedabad Arihant Tiles & Marbles P Ltd C.C.-Mundra 38 C/11390/2015 OIA-MUN-CUSTM- 000-APP-034-044- 15-16 15/05/2015 Commissioner (Appeals) of Customs, Ahmedabad Arihant Tiles & Marbles P Ltd C.C.-Mundra 39 C/11412/2015 OIA-MUN-CUSTM- 000-APP-034-044- 15-16 15/05/2015 Commissioner (Appeals) of Customs, Ahmedabad Arihant Tiles & Marbles P Ltd C.C.-Mundra 40 C/11413/2015 OIA-MUN-CUSTM- 000-APP-034-044- 15-16 15/05/2015 Commissioner (Appeals) of Customs, Ahmedabad Arihant Tiles & Marbles P Ltd C.C.-Mundra 41 C/11414/2015 OIA-MUN-CUSTM- 000-APP-034-044- 15-16 15/05/2015 Commissioner (Appeals) of Customs, Ahmedabad Arihant Tiles & Marbles P Ltd C.C.-Mundra 42 C/11415/2015 OIA-MUN-CUSTM- 000-APP-034-044- 15-16 15/05/2015 Commissioner (Appeals) of Customs, Ahmedabad Arihant Tiles & Marbles P Ltd C.C.-Mundra 6 Appeal Numbers C/11880-11881,12043,11371-11372,11386-11390,11412-11415,/2015, C/11278- 11279,11211,11222,11259,11212,11149,11210,10379-10383,10720,10740,10871-10872,10783- 10784,10964,11044,11070,11107-11109,10495-10497,11155/2016, 43 C/11155/2016 OIA-MUN-CUSTM- 000-APP-335-350- 15-16 25/02/2016 Commissioner (Appeals) of Customs, Ahmedabad Arihant Tiles And Marbles P Ltd C.C.-Mundra Represented by For Applicant(s) : Shri Anand Nainavati, Advocate For Respondent(s) : Shri G Jha, Authorised Representative CORAM : Dr D.M.

Misra, Hon'ble Member (Judicial) Shri Devender Singh, Hon’ble Member (Technical) Date of Hearing / Decision : 10/04/2018 ORDER No.

ORDER No.

A/10675-10717/2018 Per : Devender Singh These appeals have been filed against the following OIAs passed by the Commissioner of Customs (Appeals), Ahmedabad. (i) OIA-MUN-CUSTM-000-APP-034-044-15-16 (ii) OIA-MUN-CUSTM-000-APP-157-159-15-16 (iii) OIA-MUN-CUSTM-000-APP-299-306-15-16 (iv) OIA-MUN-CUSTM-000-APP-335-350-15-16 (v) OIA-MUN-CUSTM-000-APP-390-394-15-16 2.

At the outset, the Ld.

Advocate Shri Anand Nainawati appearing for the appellants submits that the issue in these 43 appeals is common.

Ld.

AR for the Revenue agrees with the said submission.

Since, the issue involved is common in all these appeals, the same are taken up together for disposal.

3.

Advocate for the appellant submits that they had imported “Rough Marble Blocks” against the 43 Bills of entry during the period 15.01.2015 to 31.07.2015 declaring the transaction value of the said Marble on the respective bills of entry.

It is his contention that the value was enhanced by following the contemporaneous values but 6 Appeal Numbers C/11880-11881,12043,11371-11372,11386-11390,11412-11415,/2015, C/11278- 11279,11211,11222,11259,11212,11149,11210,10379-10383,10720,10740,10871-10872,10783- 10784,10964,11044,11070,11107-11109,10495-10497,11155/2016, without issuing notice and no speaking order was issued to the appellants.

The appellants had paid the duty to expedite the clearance to avoid the demurrage and disruption of product planning at the factory.

However, aggrieved by the said assessment of the bills of entry, they filed appeals before the Ld.

Commissioner (Appeals) disputing the enhancement of value.

It is his contention the Ld.

Commissioner (Appeals) without going into the grounds of appeal, whereunder the assessment order has been challenged, observed that since the appellants had not disputed the assessment and paid duty, therefore, the appeals are liable to be rejected.

Consequently, he rejected the appeals.

The Ld. s.

The Ld.

Advocate for the appellants vehemently argued that since they did not agree with the enhanced value, in pursuing the appellate remedy, they filed appeals before the Ld.

Commissioner (Appeals) which itself shows that they were aggrieved by the order of the assessment.

It is his contention that the matter may therefore be remanded to adjudicating authority to allow them to present their case on merit.

He relied on the decisions of the Hon’ble Calcutta High Court in the case of Gateway and Commodities Pvt.

Ltd.

Vs.

UOI – 2016 (333) ELT 263 (Cal.) and of this Tribunal in the case of Hindalco Industries Limited vs.

C.C.-Kandla in appeal No.

C/10055- 10073/2015, Final Order No.

A/10509-10527/2018 dated 16.02.2018.

4.

AR for the Revenue submits that the appellants had accepted the enhanced value which was done on the basis of contemporaneous prices and accordingly paid the duty.

Therefore, the assessment should be considered as final and the Ld.

Commissioner (Appeals) has rightly rejected their appeals.

Heard both sides and examine the records.

6.

We find that the appellants had imported Rough Marble Blocks against the aforesaid 43 bills of entry and assessed the bills of entry declaring the value as per invoices.

The department held that the declared value was not correct and re-assessed the value by enhancing the value.

The appellants paid the duty on the enhanced value and cleared the goods.

The reasoning in the order of Commissioner (Appeals) is that the appellants did not go for provisional assessment and if they have no doubt/grievance regarding enhancement of value and the re-assessment has been done by the proper officer and the importer accepts the same and does not ask any assessment/speaking order, re-assessmen -assessment is final.

The Commissioner (Appeals) has relied upon the Board Circular No.

17/2011-Customs, dated 08.04.2011.

The basic premise is that since duty was paid on enhanced value after re-assessment under Section 17 of the Customs Act, 1962, there is no question of challenging the same.

We find that the appellants have filed appeals within statutory period against all the impugned bills of entry before the Ld.

Commissioner (Appeals) challenging the said assessment orders on the bills of entry.

We also find that no speaking orders on re- assessments made were issued as is the requirement under Section 17 (5) of the Customs Act, 1962.

It is the contention of the Ld.

Advocate for the appellant that since they did not agree with the assessment order enhancing the value, therefore, the appeals have been filed before the Ld.

Commissioner (Appeals).

It is the contention 6 Appeal Numbers C/11880-11881,12043,11371-11372,11386-11390,11412-11415,/2015, C/11278- 11279,11211,11222,11259,11212,11149,11210,10379-10383,10720,10740,10871-10872,10783- 10784,10964,11044,11070,11107-11109,10495-10497,11155/2016, of the Ld.

AR for the Revenue on the other hand is that since the appellants have not disputed the enhanced value, therefore, the adjudicating authority did not go into detail and pass a speaking order.

We find that in the case of Gateway and Commodities Pvt.

Ltd. (supra), Hon’ble High Court of Calcutta has held that it is the statutory responsibility of the assessing officer to issue re-assessment order within 15 days of the re-assessment of bills of entry.

Hon’ble Court also held that payment of duty by the importer on such re-assessment cannot be a ground for non issuance of the order of re-assessment.

We also find that in similar set of facts, in case of Hindalco Industries Limited (supra), this Tribunal has remanded the matter to Adjudicating Authority to decide the issue on merit afresh.

7. afresh.

7.

By following the above judgements, the impugned matters are remanded back to the Adjudicating Authority to decide the issue on merit afresh after affording the opportunity to the appellants to defend themselves and pass a speaking order.

8.

In the result, the appeals are allowed by way of remand to the Adjudicating Authority in above terms. (Operative part of the order pronounced in the Court) (D.