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2019 (8) TMI 226 - HC - CustomsExemption of Customs Duty on import of raw sugar which was manufactured after refining into white sugar by the assessee and was finally exported through the third party - benefit of N/N. 43/2002-Cus. - Clarification by CBEC vide Circular dated 22.01.2007 - anvil of the Foreign Trade Policy for the period from 01.09.2004 to 31.03.2009 - HELD THAT:- The learned Tribunal has rightly held that the assessee could not be denied the benefit of exemption under the said Notification in view of the clarifications issued by the Board and the rigor of the condition No.[v] in the said Notification could not be applied to the assessee in the present case merely because the third party, viz., Merchant Exporter, availed the rebate of the export duty paid against the export made by it. The Board, in the series of Corrigendums and Clarifications has put the position of law beyond pale of doubt and therefore, the Revenue cannot be permitted to argue against their own Circulars and Clarifications. We wondered whether the appeal filed by the appellant/Revenue in the face of these Clarifications issued by the Board, itself could at all be entertained or not. But, since the learned counsel for the appellant/Revenue urged the point on the basis of Foreign Trade Policy, we heard the arguments of the learned counsel for the appellant/Revenue on merits also. But, we find to our dismay that such a point has not even been raised by the appellant/Revenue before the Tribunal or at any point of time except before us for the first time - The Advance License issued in favour of the assessee, admittedly, was issued after the date of Corrigendum issued by the Central Government on 17.05.2005 and this fact not being in dispute, we are afraid that the point raised by the learned counsel for the appellant/Revenue even it it was to be entertained, does not have any merit in it. Appeal dismissed.
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