TMI Blog2020 (9) TMI 560X X X X Extracts X X X X X X X X Extracts X X X X ..... e effect that golf carts do not come under the restricted category of vehicles, which is stated in para 3.6.4.5 of the Foreign Trade Policy - Further, the licensing authority, i.e. DGFT, has not taken any action against the appellant for wrongly availing the benefit under the SFIS nor did they take any steps against the appellant. Hence, the Customs authorities cannot refuse exemption to the appellant. Appeal allowed - decided in favor of appellant. - Customs Appeal No. 52 of 2012 - A/85657/2020 - Dated:- 12-6-2020 - HON BLE MR. S.S. GARG, MEMBER (JUDICIAL) AND HON BLE MR. RAJU, MEMBER (TECHNICAL) Shri Kazan Shroff, Advocate, for the Appellant Shri Bhushan Kamble, Assistant Commissioner, Authorised Representative for the R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with interest and imposition of penalty under Section 112 of the Customs Act, 1962. After hearing the appellant, the adjudicating officer vide order-in-original No.77/2008 Adj. (X) dated 26.12.2008 confiscated the impugned goods with a redemption fine of ₹ 1,00,000/-, confirmed the demand of duty and imposed penalty of ₹ 2,00,000/- under Section 112. The appellant filed appeal before the Commissioner (Appeals) against the aforesaid order dated 26.12.2008. The Commissioner (Appeals) vide order-in-appeal No.392 (Gr.VIIR/H/I) 2009 (JNCH) Exp-04 dated 30.07.2009 set aside the said order and directed the original authority to decide the matter afresh after considering the DGFT s clarifications on the subject. The original authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is his further submission that under various definitions of the term vehicle , golf carts are not termed as vehicle and hence all carts do not come under the restricted category of vehicles, which is stated in para 3.6.4.5 of the Foreign Trade Policy. He also submitted that golf carts are required to operate only in the hotel premises for the convenience of the guests and senior citizens and are not used on the public roads and hence cannot be termed as vehicles. He further argued that DGFT had from time to time clarified that golf carts do not come under the definition of vehicles for the purposes of SFIS. He further submitted that the clarifications given by the DGFT are binding on the Customs. He further submitted that the Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s) set aside the order passed by the adjudicating authority and directed the adjudicating authority to decide the case afresh as per DGFT guidelines. In spite of this specific direction by the Commissioner (Appeals) to the original authority to decide the case as per the DGFT guidelines, the original authority had still not followed the guidelines and the clarifications issued by the DGFT and had wrongly come to the conclusion that the DGFT guidelines and the clarifications are not binding on the Customs authorities. The original authority confirmed the demand against the appellant on the same ground and the Commissioner (Appeals) also affirmed the order of the original authority by holding that the guidelines and the clarifications of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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