2006 (3) TMI 386 - AT - Customs

Summary

Issues:
Interpretation of Notification No. 23/98-Cus. dated 1-3-1998 regarding benefit availability for imported materials used in the leather industry.

Analysis:
The judgment by the Appellate Tribunal CESTAT, Mumbai, involved a case where the original adjudicating authority had granted the benefit of Notification No. 23/98-Cus. to the appellants, stating that the imported material had been used in the leather industry. This decision was based on a Chartered Accountant's certificate, verified by the authority, along with sales invoices confirming the actual use of the goods by the leather industry. However, the Commissioner of Customs (Appeals) overturned this decision on appeal by the Revenue, questioning the authenticity of the certificate and the actual end-use of the goods in the leather industry.

Upon review, the Appellate Tribunal found that the original adjudicating authority's decision was well-supported by the Chartered Accountant's certificate and verified invoices. They deemed the appellate authority's doubts regarding the certificate as speculative and not backed by evidence, noting that the certificate was indeed supported by correct invoices. The Tribunal concluded that the original adjudicating authority's interpretation of the notification and factual assessment were sound, thus ruling in favor of the appellants and allowing the stay petition unconditionally.