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2014 (2) TMI 408 - CESTAT NEW DELHIExemption certificate in respect of defence items imported - Notification No. 39/96-Cus dated 27.7.1996 - Whether the benefit of Notification No. 39/96-cus dated 23.7.1996 as amended, in respect of the import made against the four Bills of Entries was available to the appellant or not, on the basis of the exemption certificate produced by the appellant at the time of import - Held that:- import of items for the purpose of Bomb Disposal under Sr. No. 20 of notification no 39/1996-Cus can be allowed in the case of imports by special Frontier Force on the basis of certificate issued by the Inspector General, HQ, Special Frontier Force, New Delhi in the Cabinet Secretariat, who is a Joint Secretary level officer in the Cabinet Secretary level officer in the Cabinet Secretary GOI. Regarding the goods, mentioned at Sl. No. 10 and 20 of notification No. 39/1996-Cus dated 23.07.1996 it is observed that Battery Packs have not been mentioned at Sl. No. 10 and 20. These battery pack are being used in Bomb detection and Bomb Disposal as other equipments/parts/accessories and thus eligible for duty free clearance. So we allow these packs against exemption certificate keeping in mind the factual matrix that imports are against exemption certificate issued by competent authority to be used by security forces - certificate have been issued by the Inspector General who is equivalent to Joint Secretary level officer in the Cabinet Sectt. As such we consider that the certificate has been issued by the competent authority - goods have rightly been imported availing exemption under notification No. 39/96-Cus dated 23.7.2006. In view of the aforesaid fact, confirmation of the customs duty/imposition of penalty is not justified and requires to be set aside - Decided in favour of assessee.
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