TMI Blog2017 (10) TMI 471X X X X Extracts X X X X X X X X Extracts X X X X ..... lar issued by CBEC dated 13.08.2010 it is evident that there was lot of chaos as well as urgency in getting the goods cleared in time for the conduct of CWG 2010. Circular has accordingly related some of the procedure to be followed in Customs House so as to facilitate the quick clearance of such equipments - In any case, it is found that the equipments proposed to be imported by the 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n no.13/2010 was amended by notification no.84/2010-Cus dated 27.08.2010. The equipments imported by the appellant were required to be re-exported after using the same 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 of the notification and demand of customs duty along with interest. The import ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... usion 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 but for the exemption under the notification in the event of its failure to do so. 8. Revenue was of the view that the appellant will not be eligible for the benefit of the notification mainly for the following reasons: i) At the time of import, undertaking has been furnished by the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 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 undertakings signed by themselves initially. Such claim is being denied by Revenue. iii) There is no justification for denying the benefit of customs duty exemption since the goods have been reexported after the CWG 2010. 10. The appellant has imported various broadcasting equipments as the sub contractor of Prasar Bharti, for the purpose of using the same for CWG 2010. Revenue has confirmed the customs duty demand against the appellant by taking a view that the goods were not eligible for the benefit of cu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pments imported by the appellant has been mis-used or diverted for use other than in the CWG 2010. It is further on record, that all the imported equipments have also been re-exported duly. In view of the above, we find no reason to hold that the appellants are to be made liable to pay customs duty on the imported equipments only for the reason that certificate as required under the notification has not been produced from the appropriate authorities. For the same reason, we also hold that the failure to submit undertaking from Prasar Bharti to re-export the goods also loses its significance in view of the fact that the equipments have been re-exported. 12. In view of the above discussions, we find no justification in the demand of custom ..... X X X X Extracts X X X X X X X X Extracts X X X X
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