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2019 (5) TMI 1588 - CESTAT MUMBAISafe Guard duty on import of aluminium foil - benefit of N/N. 71/2009-Cus. - HELD THAT:- Admittedly N/N. 71/2009 dated 19-06-2009 exempted colour laminated aluminium foil from Safe Guard duty w.e.f. 23-03-2009 and “Appellant’s” import was made and goods were cleared in between the two dates but none of the documents produced before the Customs Authorities for customs clearance reveal the description of item was colour coated aluminium foil. Admittedly there no such occasion at the time of clearance to draw representative sample, as there was no dispute concerning application of Safe Guard duty on the imported goods which occurred due to subsequent notification with retrospective effect. The use of “slash” between two categories of goods brings confusion as to which of those two categories was imported vide invoice under reference. More importantly, the annexed document to such certificate containing description of goods indicated that it was of “silver colour” which is usually the colour of normal aluminium foil - the appellant failed to substantiate with cogent evidence that it had imported “colour coated laminated aluminium foils” to make it eligible for exemption from Safe Guard duty. Appeal dismissed - decided against appellant.
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