Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles SMS News Highlights
        Home        
Extracts
Home List
← Previous Next →

M/s Shri Karni International Versus Commissioner of Central Excise And Service Tax, Jaipur

2016 (1) TMI 98 - CESTAT NEW DELHI

Import of areca nuts (betel nuts) against Duty Free Import Authorisations (DFIA) - whether eligible - Notification No. 98/2009-Cus. dated 11.09.2009 - Held that:- it is pertinent to mention that in the case of Sandur Micro Circuits [2008 (8) TMI 3 - SUPREME COURT], referred to in the above quoted para, it was held that a circular cannot take away the effect of notification statutorily issued. That position is in-controvertible. However, in the present case it is not any circular which is being i .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

BR>
Clearance of the subject goods i.e. Betel Nut Splits (not fit for human consumption) under the submitted DFIAs as exemption sought thereunder is not admissible on the subject goods was rightly denied - Decided against the assessee. - Customs Appeal No. 55605 of 2014 - Final Order No. C/A/52919/2015 - Dated:- 16-9-2015 - G. Raghuram, President And R. K. Singh, Member (T) For the Appellant : Shri Kamaljeet Singh, Adv For the Respondent : Sh Amresh Jain, DR ORDER Per R K Singh Appeal has b .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

plits (not fit for human consumption) under the submitted DFIAs as exemption sought thereunder is not admissible on the subject goods. 2. I order to release the goods i.e. the Betel Nuts Splits (not fit for human consumption) on payment of duties of ₹ 2,45,85,383/-as detailed above. The importer is directed to deposit the said amount immediately through e-payment before clearance of the subject goods". 2. The facts of the case, in brief, are as under: The appellant imported betel Nut .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ort of betel nuts should be permitted under the DFIAs in the category of tanning agent, claimed the appellant but the primary adjudicating authority held otherwise as per the above quoted order-in-original which was upheld by the impugned order-in-appeal. 3. During the hearing, Ld. advocate referred to the Public Notice No. 112 (RE-2010)/2009-14 dated 15.05.2012, Notification No. 31 (RE-2013)/2009-14 dated 01.08.2013, Public Notice No. 32(RE-2013)/2009-14 dated 23.10.2013 and Public Notice No. 3 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ed RA before 01.08.2013 and therefore provisions of the Notification dated 01.08.2013 will not be applicable in this case and betel nut being a tanning agent for leather its import should have been allowed under DFIAs by the lower authorities. It cited the judgment of Global Exim vs. CC, Ahmedabad -2014 (310) ELT 322 (Tri Ahmd.) which held that restrictions imposed vide DGFT Public Notice No.35 (RE-2013)/2009-2014, dated 30.10.2013 would be applicable prospectively and allowed clearance of impor .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

(95) ELT 450 (SC) to state that the words 'such as' only mean that what follows them is only illustrative and not exhaustive. 4. We have considered the contentions of the appellant. The appellant has contended that the provisions of Notification No. 31 (RE-2013)/2009-14 dated 01.08.2013 cannot be applied retrospectively. Para 2 of the said notification is reproduced as under: "2. After para 4.2.24 of FTP a new para 4.1.15 is inserted. "4.1.15 Wherever SION permits use of eithe .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ping bill. At the time of discharge of export obligation (EODC) or at the time of redemption, RA shall allow only those inputs which have been specifically indicated in the shipping bill". 3. Para 4.2.3 of FTP is being amended by adding the phrase "4.1.14 and 4.1.15"in place of "and 4.1.14". The amended para would be as under: "Provisions of paragraphs 4.1.11, 4.1.12, 4.1.13, 4.1.14 and 4.1.15 of FTP shall be applicable for DFIA holder". 4. Effect of this Notif .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

made certain amendment / modifications in the Handbook of Procedures Vol. II (SION Book) in terms of which entries G-7 and G-46 were revised. However, as these changes are also prospective in nature, they do not impact the issue at hand. Indeed, vide the Public Notice No. 35(RE-2013)/2009-2014 dated 30.10.2013 it has been clarified that if the DFIA has been endorsed as transferable by the concerned RA before 01.08.2013 the provision of Notification No. 31 (RE-2013) 2009-2014 dated 01.08.2013 wil .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

agraph 1.1 of Handbook of Procedures (Vol. 1), the Director General of Foreign Trade hereby notifies the following amendment in the Handbook of Procedures, Vol. 2, 2009-2014: 2. The following General Note (No. 9) is added to the General Notes for Leather and Leather Produces (Product: G) of the Standard Input Output Norms (SION) book after General Note No. 8. "9. Areca nit (i.e. Betel nut) shall be permitted for imports (a) Only if Areca nut (i.e. Betel nut) is specifically mentioned in the .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

roups, below the existing General Note No. 11. 4. Effect of this Public Notice: Henceforth, import of Areca nut (i.e. Betel nut) as an input would be permitted only when it is by an actual user; or by anybody (including the actual user) if it is specifically mentioned in the SION of the export product. Sd/- (Anup K. Pujari) Director of Foreign Trade, E-mail: dgft@nic.in (F. No. 01/94/162/085/AM-12/DES-V 5. It is an admitted fact that the appellant is not the actual user of the imported goods. It .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Notice is not attempted to be mis-interpreted, the said Public Notice itself contained para 4 to state that the effect of this Public notice was that w.e.f. 15.05.2012 import of Areca nut (i.e. Betel nut) as an input would be permitted only when it is by an actual user or by anybody (including the actual user) if it is specifically mentioned in the SION of the export product. It may be pertinent to repeat that in the SION for finished leather from Hide of Cow/ Buffalo (entry No. G-7) and finishe .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

009-14 by way of addition of General Note No. 9 to the General Notes for Leather and Leather Products (Product: G) of the Standard Input Output Norms (SION) book after General Note No. 8. Thus, the said Public Notice is not to be confused to be some sort of clarificatory circular. The judgment of the Supreme Court in the case of Good Year India Limited (supra) to the effect that the items following the words such as are only illustrative and not exhaustive is not of any relevance in the case in .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

n the case of Global Exim (supra) cited by the appellant is not in relation to Areca nuts nor is that an interpretation of Public Notice dated 15.05.2012. Also Public Notice No. 35(RE-2013)/2009-2014 dated 30.10.2013 is not being applied retrospectively in the present case. In the said judgment in para 7 the following is stated: "7. It is settled law as held by the Hon'ble Bombay High Court in the matter of Narendra Udeshi - 2003 (156) ELT 819 (Bom.) that by way of Circulars and Public .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


Share:            

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version