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M/s. SIS Live Versus C.C.E. New Delhi (Air Cargo Export)

2017 (10) TMI 471 - CESTAT NEW DELHI

Benefit of N/N. 13/2010 dated 19.02.2010 - imports of broadcasting equipments - denial of benefit on the ground that imports of broadcasting equipments by the appellant did not satisfy some of the conditions prescribed in the notification - In particular it has been highlighted that they have failed to produce the certificate from Joint Director General of Organizing Committee of CWG 2010 specifically certifying the list of equipments proposed to be imported. - Held that: - it has been presc .....

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he appellant has been duly certified by the Director Engineering of Doordarshan which is a constituent of Prasar Bharti. It is nobody’s case that such broadcasting equipments imported by the appellant has been mis-used or diverted for use other than in the CWG 2010 - further it is also on record, that all the imported equipments have also been re-exported duly. - Benefit cannot be denied only for the reason that certificate as required under the notification has not been produced from the ap .....

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the respondent ORDER Per: V. Padmanabhan The appeals have been filed against the Order-in-Original No.185-188/2012 dated 21/06/2012 and Order-in-Appeal No.1100-1103/2014 dated 31/12/2014. 2. The appellant imported various broadcasting equipments in connection with the Common Wealth Games 2010 and filed bills of entry. These five appeals deal with different bills of entry but the issue involved is the same and hence are being decided through this common order. 3. The appellant filed bills of ent .....

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for the Common Wealth Games 2010. The goods were allowed for clearance by customs upon import and the same were also duly re-exported on completion of the Common Wealth Games 2010. 4. Customs department issued show cause notice no.VIII/6/BOND/FBE/CWG088/2010/1012 dated 28.02.2011 and alleged that the imports of broadcasting equipments by the appellant did not satisfy some of the conditions prescribed in the notification (supra). The matter was adjudicated, which resulted in denial of the benefit .....

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dated 27.08.2010 allowed duty free import of various broadcasting equipments subject to the following main conditions: i) Goods imported by Prasar Bharti suppliers or contractors or vendors or sub-vendors of the Prasar Bharti or of the broadcasting right holders or broadcasting right holders as per agreement between the organizing committee of Games, 2010 and Prasar Bharti in relation to Games 2010. ii) The importer at the time of clearance of the goods, produces a certificate to the Assistant C .....

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reexported within three months from the conclusion of the Games. Provided that in the case of imports by suppliers or contractors or vendors or sub-vendors of the Prasar Bharti or of the broad casting right holders, the Prasar Bharti shall, at the time of clearance of the goods, furnish an undertaking that the imported items other than consumables, shall be re-exported within three months from the conclusion of the Games and shall pay an amount equal to the duty leviable on the imported goods bu .....

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Prasar Bharti, Revenue was of the view that the mandatory prescribed undertaking is to be extended not by the appellant but by Prasar Bharti or Organizing Committee of CWG 2010. ii) The equipments which were to be imported by the appellant were required to be certified by Joint Director (Co-ordination) of the Organizing committee of CWG 2010. However, the appellant has failed to produce such certificate, but has produced the certificate from Director (Engineering) HP CWG Cell Delhi of Doordarsha .....

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nce of equipments required for conduct of CWG 2010. The relevant notification was also substantially amended vide notification no. 84/2010. The appellant has submitted that after the goods were cleared by the Department after due examination and the goods have been reexported the Department is stopped from demanding duty on the doctrine of promissory estoppel. ii) Appellant has also claimed that they also submitted the undertakings from the Prasar Bharti subsequently, even thought they filed und .....

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fit of customs duty exemption since some of the conditions prescribed were not satisfied by the appellant. In particular it has been highlighted that they have failed to produce the certificate from Joint Director General of Organizing Committee of CWG 2010 specifically certifying the list of equipments proposed to be imported. Further, the undertaking which is prescribed in the notification by which the importer undertakes to re-export the goods after conclusion of the CWG 2010 has also been ex .....

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