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K.S.VENKATARAMANI, S.L.PEERAN
Collector of Customs – Appellant
Versus
Ferro Alloys Corporation Ltd. – Respondent
S.L. Peeran, Member (J)
1. In both these appeals, common question of law and facts arises and hence they are taken up together for disposal as per law.
2. The Revenue has filed this appeal No. 3920/88-C against the order of Collector (Appeals) who has rejected the application filed by the Additional Collector of Customs, Visakhapatnam under Section 129D of the Customs Act, 1962 against the final assessment order passed in respect of Bill of Entry No. 010/2/6.86 covering the import of 4,675 mt. tonnes of Low Ash Metallurgical Coke (LMM Coke) imported by M/s. Ferro Alloys Corp. Ltd. The goods were cleared on assessment on PD basis pending production of documents and chemical test result. The consignment was assessed and cleared free of duty extending the benefit of Notification No. 166/80-Cus., dated 19-84980 and the Bill of Entry was assessed finally on 10-11-1986 without charging to duty. The learned Additional Collector held that the consignment should not have been granted the benefit of notification in question as the goods in question did not satisfy the condition laid down in the said notification. Therefore, he directed the Assistant Collector (Appeals) Customs House, Visa
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