2018 (10) TMI 273 - AT - Customs

Tribunal rules against rectification of customs duty exemption claim

M/s Ginza Industries Ltd Versus Commissioner of Central Excise Pune I

The Tribunal dismissed the application for rectification of mistake regarding entitlement to exemption from additional duties of customs under ... Rectification of Mistake - appellant points out that the denial of the exemption also would appear to be an error as, in a similar dispute, the Tribunal had allowed the benefit of the said notification to M/s Ammunition Factory [2017 (10) TMI 1378 - CESTAT MUMBAI] - Held that:- The decision in re M/s Ammunition factory was rendered on a set of facts that does not have a bearing on the submission made by Learned Counsel - the said order had been dictated and pronounced in open Court and any deficiency in recording of submission should have been brought to the notice there and then. There is no merit in the application for rectification of mistake which is dismissed. Issues:Rectification of mistakes in the Tribunal order regarding entitlement to exemption from additional duties of customs under notification no. 94/96-Cus dated 10 December 1996.Analysis:The judgment deals with an application seeking rectification of mistakes in the Tribunal order rejecting the appellant's claim for entitlement to exemption from additional duties of customs under notification no. 94/96-Cus dated 10 December 1996. The appellant, through Learned Counsel, argued that the order incorrectly recorded their submission, creating the impression that CENVAT credit of additional duties of customs should be allowed upon re-importing exported goods, whereas their actual submission was for treatment identical to goods manufactured in India and cleared on payment of 'nil' duty. The appellant highlighted a previous Tribunal decision allowing the benefit of the said notification to another entity, M/s Ammunition Factory, which was not relevant to the current submission.The Tribunal, in its analysis, noted that the decision regarding M/s Ammunition Factory was based on different facts and did not support the appellant's argument. The Authorized Representative pointed out that under the Duty Entitlement Pass Book scheme, when goods are exported and re-imported, exemption of Central Excise duty is allowed under notification no. 94/96-Cus dated 16th December 1996, subject to the production of the passbook for debit of the credit obtained. The Tribunal considered the context in which the previous order was made and the conclusion reached, emphasizing that any deficiency in recording submissions should have been addressed during the open court proceedings. Consequently, the Tribunal found no merit in the application for rectification of mistake and dismissed it.In conclusion, the judgment clarifies the misinterpretation of the appellant's submission in the Tribunal order and highlights the specific context under which exemption from additional duties of customs is allowed under the relevant notification. The Tribunal's decision underscores the importance of addressing any discrepancies in submissions during court proceedings and upholds the original order rejecting the appellant's claim for exemption.