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TMI Blog2024 (8) TMI 961X X X X Extracts X X X X X X X X Extracts X X X X ..... inaries Lamps and accessories (for installation of Flood Lighting Systems in the Stadium) etc. under 5 Bills of Entry covering the total value of Rs. and cleared them at Nil rate of Customs duty as per Adhoc Exemption Order No.338/95 dt. 21.12.1995 issued by Govt. of India, Ministry of Finance, Department of Revenue, vide F.No.463/93/95. Cus -V. 2. The said goods were allowed for clearance at Nil rate of Customs duty as well as Additional duty subject to the conditions available in Adhoc Exemption Order as below and also on execution of undertaking to the effect that the importers would abide to the conditions of the Adhoc Exemption Order : (i) Shall be used only for the purpose for which it is imported; (ii) Shall not be used for any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has violated condition No. (ii) of the Adhoc Exemption Order and ordered for confiscation of the goods giving an option to redeem the same on payment of redemption fine of Rs.28 lakhs. The duty demand proposed in the SCN was confirmed and penalty of Rs.22 lakhs was imposed under Section 112 (a) of Customs Act, 1962. Aggrieved by such order, the appellant is now before the Tribunal. 6. The Ld. Counsel Ms. S. Sridevi appeared and argued for the appellant. It is submitted that the appellant is an affiliation of the Board of Control for Cricket in India (BCCI) and are promoting the game of Cricket in Tamil Nadu. BCCI is the Government body conducting cricket matches domestically in India and also organizing International Cricket matches in Ind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndition, the goods imported shall not be used for commercial purpose whatsoever. It is alleged in the SCN that the appellants have to pay the customs duty foregone at the time of import as they have violated this condition. 6.4 The Ld. Counsel argued that the purpose of import of the flood light equipments for the M.A. Chidambaram Stadium was to make it a world--class stadium and to meet the technical requirements of television broadcasting. The exemption is granted for import of flood lights for the stadium which is used for conducting matches. The exemption was not given for conducting only World Cup tournaments. The Department has erroneously interpreted the condition that the goods have been imported only for the use in World Cup tourn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssued after a lapse of 7 years is barred by time. Ld. Counsel prayed that the appeal may be allowed. 7. The Ld. A.R Ms. O.M. Reena appeared and argued for the Department. The findings in the impugned order was reiterated. It is submitted that the appellant had imported the flood light luminaries and connected materials at the time of conduct of the world cup match. The adhoc exemption order was issued with certain conditions. The second condition of the order states that the goods shall not be used for commercial purpose. In the present case, the appellant has used the flood light during the conduct of 3 one day matches in 1996, 1997 as well as 1998. The conduct of one day matches is commercial in nature. The appellant having violated the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ober, 1995 issued by TNCA to Secretary (Revenue), Govt. of India, New Delhi reads as under : "......TNCA has in right earnest started preparation for staging the World Cup cricket matches proposed to be played at the M.A Chidambaram Stadium and while the ground maintenance and other infrastructure facilities are of routine nature, the floodlighting of the stadium is a project by itself which would involve a big capital expenditure. While TNCA is making arrangements to meet the above expenditure, we would like to bring to your kind attention that while floodlighting to International Standards, it is necessary for TNCA to import 4 Nos. 61.7 Metres high hot dip galvanised Steel Mast with Polygonal cross section and tilted head frame which ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ernment has granted exemption from Customs duty, the department has sought to deny the exemption by alleging that the flood lights have been used for cricket matches other than the world cup. It is thus assumed by the department that the conduct of world cup international matches is for non--commercial purpose and that the conduct of one day international matches is for commercial purpose. We do not understand what is the criteria to hold that the world cup international match is for non--commercial purpose and that the conduct of one day international matches is for a commercial purpose. The adhoc exemption order does not make any such distinction. The entire SCN has been issued on assumptions and presumptions. We do not find any factual o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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