TMI Blog2018 (4) TMI 1191X X X X Extracts X X X X X X X X Extracts X X X X ..... in the invoices cannot be disputed. No contrary evidence that purchase is from a trader has also been submitted by the Revenue. Concessional rate of duty - Actual user condition - the department entertaining a view that concession claimed and allowed under the said notification is not correct, initiated proceedings against all the importer-appellants/CHAs - Held that: - Though same is post-importation, actual use based condition, the assessments were finalized accepting the claim of the appellant for such concessional duty. It would appear that officers had opportunity to satisfy themselves about the actual user condition. In case of possible doubt on such fulfilment, the requirement is to resort to provisional assessment and call for p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication No.4/2006-CE dt. 1.3.2006 as amended. The Bills of Entry indicated among other things actual user and claimed the said concession. The bills were assessed and finalized and goods were allowed extending the said concessional rate of CV duty. Later in 2013 and 2014, the department entertaining a view that concession claimed and allowed under the said notification is not correct, initiated proceedings against all the importer-appellants/CHAs. The lower authorities upheld the view of the Revenue that these concessions were wrongly extended / availed to the appellant. The differential duty was confirmed along with penalties. Penalties were imposed on the CHAs who dealt with documentation of such imports. 3. Ld. Counsels/Consultant a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or follow up should have been done by the officers. e) To set aside the approved assessment by the competent officer s contrary evidence of misuse of the concession post-importation should have been brought out by the Revenue. In the present case, there is no contrary evidence against the claim of the appellant of actual use. Hence, there can be no case of fraudulent misstatement with intention to evade duty. No evidence to that effect at all is available. f) On behalf of CHA/appellants it was submitted that they have acted based on documents and details provided by the importers. None of these documents were found to be improper or misstating the facts. There is no question of CHA being party to any interpretation or post-import cond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llants all along claimed fulfilment of such condition. Though same is post-importation, actual use based condition, the assessments were finalized accepting the claim of the appellant for such concessional duty. It would appear that officers had opportunity to satisfy themselves about the actual user condition. In case of possible doubt on such fulfilment, the requirement is to resort to provisional assessment and call for post-importation actual user confirmation. This was not done in the present case which will show that the assessing officer is satisfied with the claim made by the appellants. The Revenue can initiate demand proceedings of differential duty by denying the exemption later, only upon unearthing the evidences of misuse of su ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
