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2013 (11) TMI 1474 - AT - CustomsViolation of Notification No. 102/2007, dated 14-9-2007 - Refund of SAD - Whether no declaration of the requirement of para 2(b) of Notification No. 102/2007-Cus., dated 14-9-2007 in the invoices disentitles the appellant-trader to the refund of additional customs duty paid - Conditions mandatory or directory - Held that:- A Notification benefit being given at the cost of people of India the condition cannot be said to be directory without being mandatory. Every benefit through notification is granted with conditions, stipulations and limitations to safeguard interest of Public Revenue. When the appellant failed to make a declaration it cannot be said to be a technical lapse where as breach of compliance to the Notification No. 102/2007 debarrs to the benefit granted by that. The spirit of the declaration can be appreciated from the object it is expected to achieve. The declaration envisaged that expression thereof on the invoice shall make the buyer beware that no credit of additional duty of customs shall be admissible and that shall invite attention of all user of the said document. Therefore, such a precaution cannot be interpreted to be a technicality of the notification. It is a mandatory requirement and breach thereof shall disentitle the appellant to the benefit of refund of additional duty of customs. Irrespective of the status of the appellant whether as a trader or a manufacturer that does not bring the appellant to a different footing when compliance to the requirement of Notification stated above is mandatory and not discretionary or discriminatory. Whether subsequent Notification No. 29/2010-Cus., dated 27-2-2010 should be read as clarificatory and retrospective - This is inconceivable for the reason that benefit granted by a Notification operates from the date that is notified and that does not intend the benefit to flow at public cost retrospectively. Therefore grant of the Notification in question cannot be construed to be retrospective in nature - Decided against assessee.
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