Home Case Index All Cases Customs Customs + AT Customs - 2014 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (1) TMI 635 - AT - CustomsExemption at Serial No. 347B of Notification 21/2002-Cus - Import of helicopter - Commissioner granted exemption - use the helicopter for “Non-Scheduled Passenger Operations” for which also an exemption was available - Held that:- Commissioner was required to base his decision on the documentary evidence which was in existence at the time when the goods first cleared for import. When the goods were first cleared for import in 2008, the import clearance granted to the respondent issued by DGCA was very much valid and was expired only on 1-7-2009. Therefore on this ground we do not find any fault in the order - Provisions of Section 149 governs the amendment of import documents and export documents. Amendment of Bill of Entry is permissible on the basis of documentary evidence which was in existence of time when the goods were cleared. When the goods were cleared, Customs Notification 21/2002 (unamended) was in existence. As its amendment through corrigendum was retrospective in effect, the amended Notification should be deemed to have been in existence at the time of clearance of the goods and, consequently, in terms of Section 149, the subject Bills of Entry were open to be amended - as the respondent has complied with condition no. 32(c) of the said Notification and the contract comes to an end, the post-importation obligation is also comes to an end. As it is not continuing obligation, the exemption then become absolute. Therefore no action under Section 111(o) of the Customs Act, 1962 would lie against the respondent - respondent has completed the contract with Reliance Industries Ltd. and fulfilled the condition under Sr. No. 217 of Notification 21/2002 and on the date of import the respondent were entitled to claim the benefit under Sr. No. 347B of the said Notification for home consumption, therefore, we do not find any infirmity with the impugned order - Decided against Revenue.
|