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2023 (9) TMI 1106 - CESTAT KOLKATAValidity of certificates of exemption granted by the Ministry of Surface Transport - Department’s plea is that an exemption benefit has to be strictly read into and its benefit is not accruable as Hydraulic Study Department was engaged in commercial activity and the imported goods were put to commercial use - whether Hydraulic Study Department were engaged in commercial activities? - HELD THAT:- It is an admitted position that the Commissioner of Customs, while re-adjudicating the matter in remand proceedings has not caused any enquiries with the Issuing Authority to validate and/or invalidate the correctness of exemption certificates so issued - While setting aside the order of the Commissioner of Custom (Port) it had specifically mentioned that if the authorities were having any doubt with regard to the correctness of the certificates so produced by the appellant, it was open to them to take up the matter with the Issuing Authority. The impugned order passed afresh does not reflect anywhere that the Issuing Authorities were referred to in the matter and enquiries caused about the veracity of the certificate, questioned by the Commissioner of Customs (Port), to substantiate its finding in the impugned order. On the question of engaging in commercial activity on part of the Hydraulic Study Department of Calcutta Port Trust, it was pointed out that Hydraulic Study Department is a separate unit/institution under the aegis of Calcutta Port Trust and carries out no commercial activities - There is no evidence of any further high sea sales of the said goods prior to their importation. Thus, the veracity of Hydraulic Study Department being the importer is not in doubt. There has been no evidence provided to substantiate the contention of the adjudicating authority that HSD was engaged in commercial activity and therefore the imported goods were not eligible to exemption benefit. The Hydraulic Study Department of Calcutta Port Trust were eligible for the benefit of Notification No. 70/80-Cus dated 26.03.1981 and Notification No. 152/94-Cus dated 13.07.1994 - the exemption benefit has been inappropriately denied to the appellants - appeal allowed.
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