Status Holders Incentive Scrip benefit upheld for imported capital goods; differential customs duty and interest demand set aside.

Eligibility to clear imported capital goods under the Status Holders Incentive Scrip scheme was examined with reference to Notification No. 104/2009-Customs. The Tribunal noted that the same issue had already been decided in the importer's own earlier case, where benefit of the notification under the SHIS scheme was allowed for clearance of imported goods. Applying that earlier view, it found no reason to take a different position in the present matter and treated the importer as eligible for the notification benefit. The demand for differential customs duty and interest was therefore set aside.

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Issues: Whether the importer was eligible to clear the imported capital goods under the Status Holders Incentive Scrip scheme under Notification No. 104/2009-Customs dated 11.9.2009.

Analysis: The issue had already been examined in the appellant's own earlier case, where the Tribunal held that the importer was entitled to the benefit of the notification under the SHIS scheme for clearance of imported goods. Following that decision, the Tribunal found no reason to take a different view in the present matter.

Conclusion: The appellant was held eligible for the benefit of the notification, and the demand of differential customs duty and interest was set aside.

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