2017 (11) TMI 1749 - AT - Customs

Tribunal dismisses appeal, upholds impugned order citing precedent.

The appeal was dismissed by the Tribunal as it found no reason to interfere with the impugned order, based on a similar case where relief was granted to ... Denial of exemption - precedent of SRF Ltd. v. Commissioner of Customs - follow earlier order / stare decisisDenial of exemption - precedent of SRF Ltd. v. Commissioner of Customs - follow earlier order / stare decisis - Whether the denial of exemption to the assessee was incorrect in view of the earlier decision in the assessee's own case and the Supreme Court's decision in SRF Ltd. - HELD THAT: - The Tribunal noted that an identical issue had been decided in the assessee's own case by a final order which granted relief to the assessee by following the Supreme Court's decision in SRF Ltd. v. Commissioner of Customs, where it was held that the denial of the exemption was wrong. Having regard to that earlier decision and the governing Supreme Court precedent, the Tribunal found no reason to interfere with the impugned order-in-appeal and applied the precedent to the present appeal. [Paras 3]The appeal filed by the department is dismissed.Final Conclusion: The Tribunal, applying the earlier final order in the assessee's own case and the Supreme Court's decision in SRF Ltd., held that the denial of exemption was incorrect and dismissed the departmental appeal. The appeal was filed against Order-in-Appeal No.KOL/CUS(PORT)/AA/347-350/2016 dated 29.12.2016. After hearing both sides, the Tribunal found no reason to interfere with the impugned order and dismissed the appeal filed by the department. The decision was based on a similar case where relief was granted to the appellant following a Supreme Court decision.