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2023 (12) TMI 531 - AT - CustomsAmendment of Bills of entry - Essentiality Certificate was not in existence at the time of clearance of the goods - Section 149 of the Customs Act, 1962, to deny the benefit of duty exemption provided under notification No.84/1997-Customs dated 11.11.1997 - HELD THAT:- On reading of the above provisions, it transpires that amendment of the documents filed for the import or export goods is permissible under the statute. The proviso clause appended to section 149 provides that amendment of the documents are permissible on the basis of evidence in existence at the time of clearance of the goods from the customs station. In this case, it is not the case of Revenue that the impugned capital goods were not imported by the appellants for accomplishing the purpose mentioned in the notification dated 11.11.1997. This fact is evident from the application dated 10.10.2019 filed by the appellants before the competent authorities for issuance of the DEC. Since, the B/Es in question were filed much after the date of such application, seeking for availment of duty exemption, it cannot be said that the department was ignorant about the entitlement of the appellants for such benefit provided in the notification. It is also an admitted fact on record that the application dated 10.10.2019 filed by the appellants were favorably considered by the competent authority for the duty exemption entitlement viz. Essentiality Certificate. Since, such certificate was issued upon subjective analysis that the goods are meant for use in the designated project(s), spelt out in the notification, denial of such benefit by the department is contrary to the legislative intent behind issuance of such notification, which was specifically designed in the public interest to grant the benefit provided thereunder. The impugned orders are set aside and the appeals are allowed by way of remand to the original authority for the limited purpose of verification of the ‘Essentiality Certificate’ dated 08.05.2020 and thereafter, for grant of the benefit of duty exemption provided under the notification No. 84/1997-Customs dated 11.11.1997 - Appeal allowed by way of remand.
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