C/10374/2018 — Welspun Corp Ltd vs Mundra

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL WEST ZONAL BENCH AT AHMEDABAD

REGIONAL BENCH – COURT NO. 02 CUSTOMS Appeal No. 10374 of 2018-DB [Arising out of Order-in-Original/Appeal No MUN-CUSTM-000-APP-267-17-18 dated 06.12.2017 passed by Commissioner ( Appeals ) Commissioner of Central Excise, Customs and Service Tax-AHMEDABAD] Welspun Corp Ltd
...Appellant Village Jolva & Vadalda Nr. Dahej, Bharuch, Gujarat-392130

                                                                       VERSUS 

C.C.-Mundra
...Respondent Office Of The Principal Commissionerate Of Customs,
Port User Buld. Custom House Mundra, Mundra Kutch, Gujarat-370421

APPEARANCE: Ms. Dimple Gohil, Advocate appeared for the Appellant Shri Himanshu P Shrimali, Superintendent (AR) for the Respondent

CORAM: HON'BLE MEMBER (JUDICIAL), MR. SOMESH ARORA HON'BLE MEMBER (TECHNICAL), C.L MAHAR

            FINAL ORDER NO. A/  11893  /2023 
                                                                   DATE OF HEARING:05.09.2023 
                                                           DATE OF DECISION: 05.09.2023 

SOMESH ARORA

Learned Counsel, Ms. Dimple Gohil, appearing on behalf of the appellant states that the issue pertains to difference between physical weight and documented weight found while importing the goods. Physical weight was found to be in variation with the weight mentioned in the 4 documents to the extent of little more than 1 %.

sical weight and documented weight found while importing the goods. Physical weight was found to be in variation with the weight mentioned in the 4 documents to the extent of little more than 1 %. The learned Advocate seeks to place reliance in their own matter reported in 2019 (370) ELT 874 (Tri-Ahmd) in M/s. Welspun Corporation Ltd Vs. Commr of Customs- Mundra, where weight variation of 3.57% was condoned, and in recent matter reported in 2023(7) TMI 1069 (CESTAT-Ahmd), & Welspun Corporation Ltd Vs. C.C-Mundra, weight variation of 1.92 % was condoned. Learned Advocate therefore seeks condonation, in the instant case of weight variation which is slightly more than 1 %.

2

C/10374/2018-DB

Learned AR reiterates the findings of the lower authority.

Considered. The issued is no longer res integra and is covered in two matters of the appellants itself, wherein the excess weight even higher in the present case was condoned. Following the judgments, we are inclined to condone the weight in this case also.

Accordingly, the appeal is allowed with consequential relief.

(Dictated & Pronounced in the open Court)

(SOMESH ARORA)
MEMBER (JUDICIAL)

(C.L MAHAR)
MEMBER (TECHNICAL)

PALAK