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of <h1>CESTAT Mumbai: Importer Granted Benefit Despite Late Certificate Submission</h1> <h3>M/s Picks Medical Systems Pvt. Ltd. Versus Commissioner of Customs (Export), Mumbai</h3> M/s Picks Medical Systems Pvt. Ltd. Versus Commissioner of Customs (Export), Mumbai - 2016 (339) E.L.T. 296 (Tri. - Mumbai) Issues:1. Benefit of Notification No. 17/2001-Cus for imported goods.Analysis:The appeal before the Appellate Tribunal CESTAT MUMBAI concerned the extension of the benefit of Notification No. 17/2001-Cus to goods imported by the appellant. The appellant had imported cable for X-Ray equipment and claimed the benefit of the said notification. The primary issue was whether the appellant fulfilled the condition of producing an end-use certificate from the jurisdictional Central Excise authority within three months of importation, as required by the notification.Upon reviewing the records, it was noted that the appellant did produce an end-use certificate from the jurisdictional Deputy Commissioner of Central Excise, Division-II. However, the revenue authorities contended that the certificate was submitted beyond the stipulated three-month period, leading them to deny the benefit of the notification and confirm duty liability. The Tribunal disagreed with this interpretation, highlighting that the purpose of the end-use certificate was to ensure the imported consignment was utilized for its intended purpose, with provision for an extension of time for its submission. Since there was no dispute regarding the utilization of the imported cables and no diversion allegations, the Tribunal found the denial of the notification's benefit unjustified.Consequently, the Tribunal set aside the impugned order and allowed the appeal in favor of the appellant, granting any consequential relief deemed appropriate. The judgment emphasized the importance of considering the factual circumstances and the true purpose of the notification's requirements when determining the entitlement to its benefits.
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