Simultaneous customs exemption claims may be allowed where notifications contain no express bar, subject to compliance conditions.

Where customs exemption notifications contain no express prohibition, an importer may be allowed to claim more than one exemption simultaneously, subject to compliance with the notification conditions. In this matter, the Bombay High Court granted interim protection to the importer pending the Central Board of Excise and Customs' consideration of the dispute, permitting simultaneous benefit of both exemption notifications for coal imports from Indonesia. The relief was conditional on furnishing a bank guarantee for 20% of the differential duty and a bond for the balance, while the substantive controversy on entitlement was left for administrative decision.

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Issues: Whether the importer could avail the benefit of two customs duty exemption notifications simultaneously in respect of coal imported from Indonesia, and whether interim relief should be granted pending consideration by the Central Board of Excise and Customs.

Analysis: The notifications did not contain any express bar against availing more than one exemption. The controversy had already been referred to the Central Board of Excise and Customs, and the revenue had itself proceeded on a provisional basis by insisting on bank guarantee and bond for the differential duty. In the meantime, the Court noted the consistent view that where there is no prohibition in the notification, benefit of more than one exemption notification may be taken.

Conclusion: The petitioner was permitted, during pendency of the petition or until the decision of the Central Board of Excise and Customs, whichever was earlier, to avail the benefit of both exemption notifications, subject to furnishing a bank guarantee for 20% of the differential duty and a bond for the balance amount, and subject further to compliance with the conditions of the notifications.

Final Conclusion: Interim protection was granted in favour of the importer on the question of simultaneous exemption, while the underlying controversy was left to the administrative decision of the Central Board of Excise and Customs.

Ratio Decidendi: In the absence of an express prohibition in the exemption notifications, simultaneous availment of multiple exemption notifications may be permitted, particularly where the dispute is pending administrative consideration.

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