Page 178 - ELT_3rd_1st May 2020_Vol 372_Part

400 EXCISE LAW TIMES [ Vol. 372

6. Turning to the issue of entitlement of refund of duty discharged on
goods already cleared, Section 26A of Customs Act, 1962 requires fulfilment of
three conditions simultaneously along with one of the components of the fourth.
The claim of the appellant is that the two containers cleared by them should also
be entitled to benefit of refund of duty. However, there is no evidence on record
to show that the goods that was taken into their possession was the same as that
which was cleared. Further, these have neither been re-exported nor destroyed in
compliance with Section 26A of Customs Act, 1962. Relinquishment of title to the
goods is not permissible to goods that have already been cleared. Consequently,
the claim for refund of Section 26A is limited only to such as those which were
uncleared and acknowledged as relinquished.
7. Accordingly, we allow the appeal to the extent of setting aside the
direction to the Additional Commissioner for further disposition of goods that
remain uncleared. There is no flaw in non-consideration of the claim in relation
to the goods cleared by appellant. Appeal is accordingly disposed off.
(Operative part pronounced in Court)
_______

2020 (372) E.L.T. 400 (Tri. - Mumbai)
IN THE CESTAT, WEST ZONAL BENCH, MUMBAI
[COURT NO. I]
Dr. D.M. Misra, Member (J) and Shri Sanjiv Srivastava, Member (T)
FAIZ & COMPANY
Versus
COMMISSIONER OF CUSTOMS (IMP.), NHAVA SHEVA,
RAIGAD
Final Order Nos. A/87270-87271/2019-WZB, dated 3-10-2019 in Appeal Nos.
C/86531-86532/2013
Adjudication - Procedure - Speaking order - Enhancement of declared
value by assessing officer without issuance of an speaking order - Commis-
sioner (Appeals) setting aside order of reassessment but directing audit in
terms of Section 17(6) of Customs Act, 1962 - Commissioner (Appeals) not to
have directed such an audit as it was internal function of Revenue, for purpose
of safeguarding Revenue, in case re-assessment has been done by way of
speaking order or otherwise - Matter remanded to assessing officer for re-
consideration and disposing of matter with speaking order as required by Sec-
tion 17(5) of Customs Act, 1962. - From the scheme of Section 17 ibid it is quite evi-
dent that Assessing Officer, on re-assessment was required to pass a speaking order, in
terms of sub-section (5) specifying the grounds for such reassessment. [paras 4.3, 4.4,
5.1]
Matter remanded
REPRESENTED BY : Shri J.H. Motwani, Advocate, for the Appellant.
Ms. Trupti Chavan, Assistant Commissioner (AR),
for the Respondent.
EXCISE LAW TIMES  1st May 2020  178