TMI Blog2016 (4) TMI 276X X X X Extracts X X X X X X X X Extracts X X X X ..... ule 48(1) of SEZ Rules, 2006 a Bill of Entry for home consumption is required to be filed by Domestic Tariff Area buyer. The proviso contained in this Rule 48(1) mentions that Bill of Entry for home consumption may also be filed by SEZ Unit on the basis of authorization from a DTA buyer. For the purpose of interpreting a Notification issued under Section 25(1) of the Customs Act, 1962 the definition of importer given in Section 2(26) of the Customs Act, 1962 is required to be followed, according to which the Appellant was an importer of the goods when imported into India and paid VAT at the time of sales to DTA units. The SAD paid has not been recovered from the DTA buyers. The conditions of Notification No.102/2007-CUS are, therefore, fulf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant has not been recovered from the DTA buyers. The Ld.Advocate relied upon the case law of Adinath Trade Link vs. Commissioner of Customs, Kandla [2013 (293) ELT 746 (Tri.- Ahmd.)] decided by CESTAT, Ahmedabad. He made the Bench go through para 2, 4 and 14 of this case law to argue that SAD paid by the SEZ Unit is admissible as refund under Notification No.102/2007-CUS dated 14.09.2007. 3. Shri S.Nath, AC(AR) appearing on behalf of the Revenue argued that DTA buyer has been shown as the importer of goods in the Bills of Entry and Appellant has only acted as an agent of the importer. It was his case that as per Notification No.102/2007-CUS dated 14.09.2007 only an importer is required to pay SAD claimed refund of such SAD if on subs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TAT. Following observations were made by CESTAT Ahmedabad in the relied upon case in para 12 of the case law and are reproduced below:- 12. It can be seen from the above reproduced notification that the said notification provides for exemption to be granted to the goods which are leviable to SAD at the time of importation of goods into India for subsequent sale. It can be seen that the said notification specifically grants exemption by way of refund, on fulfilment of conditions of SAD which are paid on the goods when imported into India. In our considered view, the words at the time of importation of goods as indicated in Notification has to be read holistically with the provisions of Section 30 of SEZ Act, which also talks about appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be the importer; 6.1 From the above definition it is observed that Appellant remained an importer till the goods are cleared for home consumption i.e. sale to DTA unit in the present proceedings. As per Rule 48(1) of SEZ Rules, 2006 a Bill of Entry for home consumption is required to be filed by Domestic Tariff Area buyer. The proviso contained in this Rule 48(1) mentions that Bill of Entry for home consumption may also be filed by SEZ Unit on the basis of authorization from a DTA buyer. For the purpose of interpreting a Notification issued under Section 25(1) of the Customs Act, 1962 the definition of importer given in Section 2(26) of the Customs Act, 1962 is required to be followed, according to which the Appellant was an importe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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