Home Case Index All Cases Customs Customs + HC Customs - 2019 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (1) TMI 451 - HC - CustomsAdvance Licence - assessee's case is that notification No. 43/2002 – Cus dated 19.04.2002 speaks of exemption to import against advance licence issued under duty exemption/remission scheme - whether the appellant/assessee is entitled for exemption from the whole of the duty of customs, additional duty, safeguard duty and anti-dumping duty. Held that:- It is not in dispute that pursuant to the said communication dated 02.09.2008, the Ministry of Finance has not amended the Notification No.56/2007 and the same stands as such. In the light of the said position, if the imports have been made against the advance licence for annual requirement in terms of paragraph 4.1.7A of the Export and Import Policy, the importer is exempt from the whole of the duty of Customs leviable thereon as specified in the First Schedule to the Customs Tariff Act and from the whole of the additional duty leviable thereon under Section 3 of the Customs Tariff Act only and the said notification does not exempt the importer from the levy of anti-dumping duty. Further more, Notification No. 56/2003 was issued on 04.01.2003 and it is not an amendment to Notification No. 43/2002 which deals with a separate category of imports namely against advance licence issued in terms of subparas (a) and (b) of paragraph 4.1.1 of the Export and Import Policy. Tribunal was fully justified in stating that the object of both notifications is different and as long as there is no amendment to the notification No. 56/2003 dated 01.04.2003, the assessee is not eligible for exemption from the levy of anti-dumping duty. There is no error in the order passed by the Tribunal and the manner in which they have interpreted both the notifications - we cannot substitute words in an exemption notification, more particularly, when the exemption notification No.56/2003 specifically states that it pertains to advance licence for annual requirement with actual user addition issued in terms of paragraph 4.1.7A of the Export and Import Policy. Appeal dismissed - decided against assessee.
|