Home Case Index All Cases Customs Customs + AT Customs - 2015 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (9) TMI 1195 - AT - CustomsDenial of exemption claim - import of C.S. Seamless Line Pipesagainst Warehouse Bills of Entry. - M/s Jindal carried out certain processes such as Coating etc on this imported pipes in the warehouse and thereafter, filed ex-bond Bills of Entry and Coastal shipping bills. - The goods were removed from Mundra to Mumbai High and claimed exemption - Adjudicating authority, observed that the Appellant diverted the goods unathorisedly - Whether the Appellant is eligible to avail the benefit of exemption Notification No.21/2002-Cus, dt.01.03.2002 (Sr.No.215) in respect of surplus quantity of 410 Coated Pipes, seized by the Customs authorities. Held that:- In the case of Ramsons Garments Finishing Equipments Pvt.Ltd [2007 (1) TMI 16 - CESTAT, BANGALORE], the Appellant imported machinery and equipments and claimed the benefit of Notification No.29/1999-Cus, dt.28.02.1999, subject to the condition that the imported machinery and equipments were for use of textile industry. The Appellant, out of the total imported machineries, a few of them sold to hospital/dry cleaners. The Adjudicating authority denied the benefit of the exemption notification on the ground that the imported machineries had not been used in the textile industry. The Tribunal after dealing with various decisions and conditions, held that in absence of condition of actual use in the notification, the benefit of notification cannot be denied merely the goods in dispute were used in hospital and not in the textile industry. Similarly, in the instant case, the Appellant complied with all conditions mentioned in the notification at the time of clearance of the goods for ONGC Project. There is condition for requirement of end use certificate in the notification. There is no dispute that the excess goods were intended for use in the project and therefore, the benefit of the said notification cannot be denied. - impugned order is set aside - Decided in favour of assessee.
|