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2023 (7) TMI 837 - AT - CustomsExemption on imported Life Rafts under N/N. 21/2002-Cus dated 01.03.2002 - allegation of the Revenue is that the documents enclosed with the Bill of Entry have not indicated the Life Rafts as ‘inflatable’ that the goods lose their identity once out-of-charge of Customs is granted and that there are different kinds of Life Rafts such as Tubular Life Rafts, Polyester Life Rafts, etc., and all the Life Rafts are not inflatable. HELD THAT:- The imported goods are inflatable Life Rafts only and so, eligible for the benefit of the Notification No. 21/2002-Cus dated 01.03.2002. For committing an inadvertent mistake by the clearing agent in classifying the imported goods under CTH 8907 9000 instead of CTH 8907 1000 denial of exemption benefit of the notification is not justified. Other than alleging as to wrong classification apparently declared by the appellant itself, the respondent has not adduced any evidence, to suggest that what was imported by the appellant was not inflatable Raft. The impugned order dated 30.04.2013 is set aside - appeal allowed.
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