TMI Blog2016 (3) TMI 938X X X X Extracts X X X X X X X X Extracts X X X X ..... tended that 3 foot drop drag and 3 foot drop drag straps are restricted as per show cause notice and can be imported by specific licence only - Held that:- no such licence is produced by the appellant-importer before the lower authorities or even before us. Also timber pallets, 20 foot container do not form part of the certificate issued by the Sports Authority of India for the benefit of exemption under Notification 146/94-Cus as they may not play any role in the laying of turf for All India Tennis Association. Therefore, duty liability on all four items are confirmed. - Appeal disposed of - APPEAL NO: C/569/2005 - A/86501/16/CB - Dated:- 8-3-2016 - SHRI M V RAVINDRAN, MEMBER (JUDICIAL) AND SHRI C J MATHEW, MEMBER (TECHNICAL) For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he certificate issued by All India Tennis Association or Sports Authority of India. Learned counsel, in rejoinder, would submit that the pallets and containers are required for movement of all these materials. 7. We have considered the submissions made by both the sides and perused the records. It is undisputed that the appellant-importer has been give a certificate issued by the Sports Authority of India to import the items acrylic resin based sports surface to lay artificial turf for All India Tennis Association. By virtue of the said certificate issued by the Sports Authority of India the appellant importer is eligible to avail benefit of Notification 146/94-Cus. 8. We find that the issue is no more res integra inasmuch as this Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fying that import is being made by the All India Tennis Association. The LC which is opened also indicates that importer is the Tennis Association. There is no doubt that the All India Tennis Association has used the goods/material for their tennis court to be used in national/international competition. The definition of importer in Section 2(26) of the Customs Act reads as -(26) importer , in relation to any goods at any time between their importation and the time when they are cleared for home consumption, includes any owner or any person holding himself out to be the importer; . In the present case facts reveals that the All India Tennis Association is held to be the importer both by the appellant as well as the Association. Therefore t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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