TMI Blog2011 (2) TMI 1250X X X X Extracts X X X X X X X X Extracts X X X X ..... e records for us to order any rectification or amendment of the said mistake or error under Regulation 19 or 20 of the Procedure Regulations. The Authority does not have the jurisdiction under the law to reconsider or review its own ruling as has been sought by the Commissioner, petition is rejected - - - AAR/Cus/1/2011 - Dated:- 18-2-2011 - Justice P.K. Balasubramanyan, S/Shri J.K. Batra and J. Khosla, JJ. REPRESENTED BY : S/Shri B.K. Singh, Jt. CDR and Sumit Kumar, SDR, for the Department. [Order]. This is a petition filed by the Commissioner of Customs, ICD, Tughalakabad, New Delhi (hereinafter referred to as the Commissioner ) under Regulations 18, 19 and 20 of the Authority for Advance Rulings (Central Excise, Customs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re distinct products and facts and circumstances of BMW import were totally different. - The interpretation of the Authority has rendered the entry against Serial No. 2 of item No. 345 of Notification No. 21/2002-Cus. as otiose and redundant. - The ruling is based on data for only two models while the applicant has 40 individual models of motorcycles. - To treat and classify a complete engine and transmission assembly/sub-assembly as a component is a serious error of law. - The Ruling violates the automobile policy of the Government and is thus a serious error of law. The Commissioner has accordingly sought a reconsideration of the decision and modification/rectification/amendment of the said order of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Authority to issue a ruling. The desired information was furnished by the applicant vide its letters dated 16th June, 2010 and 25th June, 2010. Arguments were concluded during the course of next hearing on 2nd July, 2010 and the ruling was reserved. Additional evidence was therefore sought to be introduced by the Commissioner only after the conclusion of the hearing when the ruling had been reserved. 5. Regulation 11 reads as follows : 11. Additional facts by way of a petition.- (1) The Authority may, at its discretion, either suo motu or on a petition made to this effect by a party to the application, permit or require the applicant or the Commissioner to submit such additional facts as may be necessary to enable it to pronounce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Chartered Engineer submitted by the Commissioner Conveying that the goods proposed to be imported are in semi knocked down condition and not in completely knocked condition (recorded in paragraph 8 of the Ruling) The conclusion drawn by the Head of the Mechanical Engineering Department, IIT, Delhi is no different is as much as, he has also concluded that the list of parts submitted by the applicant cannot be said to constitute a complete motorcycle in a Completely Knocked Down Condition, but could be considered to be in Semi Knocked Down Condition . Except for the status of the authority issuing the opinion, there is no difference in the conclusion drawn in each of them. In our opinion no miscarriage of justice has been done even if th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The applicant was therefore not required to demonstrate that the kits cannot be dismantled further. As regards the Commissioner s observation on the opinion of the Automotive Research Association of India being contrary to the evidence by the Chartered Engineer and IIT, it is to be noted that the Authority has pronounced its ruling after taking into account the two contrasting opinions. The Authority has in fact followed its earlier decision given on the application for advance ruling in the BMW case. (Paragraphs 11, 12 and 16 of the ruling refer). On the question of comparison between cars and motorcycle being incompatible, the Authority has recorded its findings in paragraph 12 of the ruling where in it is observed there may be dif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... single housing and are so assembled, the engine and transmission assembly is generally referred to as an engine assembly only and merits to be treated as a component for the purposes of CKD units. 8. In the aforesaid background, we have no hesitation in concluding that the Commissioner in his petition is not merely requesting for a modification/rectification or amendment of the ruling but he is asking for an ab initio review of the ruling pronounced by the Authority in the case of H-D Motor Company India Pvt. Ltd. The Commissioner has not been able to substantiate his claim that a mistake of law or facts has occurred requiring us to invoke regulation 18 to modify the said advance ruling. The Commissioner has also not been successful i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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