Home Case Index All Cases Customs Customs + AT Customs - 2019 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (11) TMI 1214 - AT - CustomsLiability of duty being the duty foregone on ‘parts of CD Deck mechanism’ imported - period February 2008 and February 2009 - non-compliance with the conditions in N/N. 25/99-Cus dated 28th February 1999 - benefit of concessional rate of duty - HELD THAT:- It would appear that the adjudicating authority has proceeded with his own line of thinking on the scope of the exemption notification. There is no doubt that an exemption notification will need to be construed strictly but an exemption notification that permits import of parts which, according to the adjudicating authority, cannot find use in the intended finished goods is also an indictment of the Central Government for indulging in superfluity. In the absence of such consideration by the adjudicating authority and casual discarding of the expert opinion of Department of Electronics, we are constrained to hold that the findings in the impugned order are not sustainable and must be set aside - matter remanded back to the original authority for consideration of the facts and evidences of proper utilisation of the imported goods in the manufacture of assemblies that conform to the description of the finished goods in the exemption notification - appeal allowed by way of remand.
|