2017 (11) TMI 951 - AT - Customs

Tribunal confirms CVD exemption under Notification No.30/2004-CE, rejects value enhancement based on DRI alert

M/s Artex Textile Pvt. Ltd. Versus CCE, Delhi-IV

M/s Artex Textile Pvt. Ltd. Versus CCE, Delhi-IV - TMI Issues:1. Entitlement for exemption from payment of CVD under Notification No.30/2004-CE.2. Enhancement of imported goods' value based on DRI alert.Issue No. 1: Entitlement for exemption from payment of CVD under Notification No.30/2004-CE:The Tribunal referred to a previous Final Order in the appellant's case where it was established that the appellant is entitled to the benefit of payment of CVD under Notification No.30/2004-CE. The Tribunal cited a Supreme Court decision regarding a similar notification and ruled in favor of the appellant. It was noted that even if the benefit claim was not made initially, the appellant could still claim it later. The Tribunal held that the appellant is indeed entitled to the exemption and set aside the impugned orders based on this ground.Issue No. 2: Enhancement of imported goods' value based on DRI alert:In a previous order concerning the same appellant, the Tribunal had decided that the value of imported goods cannot be enhanced based on a DRI alert. The Tribunal found no merit in the impugned order passed by the Commissioner (Appeals) and set it aside. Following the earlier decision in the appellant's case, the Tribunal ruled that the value of imported goods cannot be increased due to a DRI alert. Consequently, the impugned orders were set aside, and the appeals were allowed with any consequential relief.In conclusion, the Tribunal ruled in favor of the appellant on both issues, confirming their entitlement to the exemption from CVD under Notification No.30/2004-CE and rejecting the enhancement of imported goods' value based on a DRI alert. The impugned orders were set aside, and the appeals were allowed with any consequential relief.