SUPREME COURT OF INDIA

Before:-S.P. Bharucha and V.N. Khare, JJ.

Civil Appeals No. 6600 of 1995 with No. 6893 of 1996. D/d. 28.10.1999.

Steel Authority of India - Appellant

Versus

Collector of Customs, Bombay - Respondent

Cases Referred :-

Ranadey Micronutrients v. CCE, (1996) 10 SCC 387 : 1996) 87 ELT 19.

Steel Authority of India v. Collector of Customs, Bombay, Civil Appeal No. 6600 of 1985.

ORDER

Civil Appeal No. 6600 of 1995

S.P. Bharucha, J. - The appellants claimed the benefit of an exemption notification in respect of refractory blocks of special shape imported by them. The said notification gave such exemption to refractory bricks and there was a trade notice issued by the Bombay Customs House for the information and guidance of importers, clearance agents and all others concerned that refractory blocks of special shape were covered by the expression "bricks of special shape" appearing in the said notification. The Tribunal, however, declined to take the trade notice into account on the ground that it could not enlarge the scope of the said notification.

2. This Court has consistently held that the authorities are bound by the trade notices that they issue and cannot argue to the contrary. (See Ranadey Micronutrients v. CCE, (1996) 10 SCC 387 : (1996) 87 ELT 19). It was, therefore, not open to the Revenue to contend that the said notification did not exempt refractory blocks.

3. Learned counsel for the Revenue submitted that this trade notice had been issued only by the Bombay Customs House. It is hardly to be supposed that the Customs Authorities can take one stand in one State and another stand in another State. The trade notice issued by one Customs House must bind all Customs Authorities and, if it is erroneous, it should be withdrawn or amended, which in the instant case, admittedly, has not been done.

4. The civil appeal is allowed. The order under appeal is set aside.

5. Payment having been made by the appellants in pursuance of the order under challenge, they shall now be entitled to a refund thereof within twelve weeks.

6. No order as to costs.

Civil Appeal No. 6893 of 1996

7. The civil appeal is covered by the order we have just delivered in Steel Authority of India v. Collector of Customs, Bombay (Civil Appeal No. 6600 of 1985).

8. The civil appeal is allowed.

9. Such payment as has been made by the appellant in pursuance of the order of the Tribunal shall now be refunded to it within twelve weeks.

10. No order as to costs.

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