2017 (2) TMI 1558 - AT - Customs

Eligibility of a respondent for a customs duty concession on imported fabrics - benefit of N/N. 30/2004-CE on 17.07.2015 - HELD THAT - There is nothing in the present appeals by the Revenue to controvert the factual and legal finding recorded in the impugned orders. Whatever amendment carried out in the notification no. 30/2004-CE on 17.07.2015 has no relevance to decide the present disputed imports. It is noted that the Tribunal in respondent s own case on similar set of facts held in favour of their eligibility to the benefit of the said notification no. 30/2004-CE. The impugned orders are in fact categorical. The benefit has been extended to the respondent. Directions for re-assessments have been given by the ld. Commissioner - there is no merit in the appeals by Revenue - appeal dismissed.

Summary

The Appellate Tribunal CESTAT New Delhi dismissed Revenue's appeals against the Commissioner of Customs' orders regarding eligibility of a respondent for a customs duty concession on imported fabrics. The Tribunal upheld the respondent's eligibility based on previous decisions and clarified that subsequent amendments to the notification were not applicable to the disputed imports. The appeals by Revenue were found to have no merit and were dismissed on 15.02.2017.