Notification dispute in customs exemption claim led to remand for fresh adjudication on the applicable benefit

Customs duty and penalty could not be upheld on the present record where the dispute turned on whether the exemption claim was made under Notification No. 203/92 or Notification No. 204/92. The advance licence and DEEC book supported the appellant's case that the benefit claimed was referable to Notification No. 204/92, and the bill of entry did not specify any notification number. On that material, a prima facie case was made out and the matter required reconsideration by the Commissioner, so the impugned order was remitted for fresh adjudication.

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Issues: Whether the demand of duty and penalty could be sustained on the premise that the appellant had wrongly availed the benefit of Notification No. 203/92, when the appellant asserted that it had in fact claimed benefit under Notification No. 204/92.

Analysis: The available documents, including the advance licence and the DEEC book, supported the appellant's contention that the claim was relatable to Notification No. 204/92. The bill of entry did not indicate any notification number. On this material, the appellant established a prima facie case and the dispute required reconsideration by the Commissioner.

Conclusion: The impugned order could not be sustained at this stage and the matter was remitted for fresh adjudication.

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