2018 (12) TMI 800 - AT - Customs

Customs Tribunal Upholds Decision Extending Benefits on Imported Goods

The Tribunal upheld the Commissioner of Customs (Appeals) decision in favor of the respondent, extending the benefit of notifications on imported goods. ... Applicability of N/N. 30 of 2004 as amended by N/N. 34 of 2015 and 37 of 2015 - time limitation - Held that:- Hon’ble Tribunal dismissed several appeals of the Revenue on 27.11.2017 and 21.03.2018 against the respondent by following the previous orders of the Tribunal - No appeal has been preferred against the above two orders and limitation period has expired. The orders have attained finality. There is no reason to interfere with the impugned order and accordingly, the same is sustained - appeal dismissed - decided against Revenue. Issues Involved:Applicability of notification no. 30 of 2004 as amended by notifications no. 34 of 2015 and 37 of 2015 on imported goods.Analysis:The case involved appeals filed by the Revenue against an Order-in-Appeal passed by the Commissioner of Customs (Appeals), Kolkata. The respondent assessee argued that a previous decision by the Tribunal favored them regarding the applicability of the mentioned notifications on imported goods. The respondent also highlighted that the Supreme Court had admitted the appeal by the Revenue but did not grant a stay or issue a notice. The respondent emphasized that the judgment of the Madras High Court, which was later overruled by the Supreme Court, did not discuss how the amendments impacted the scope of the original notification. The Tribunal noted that the amendments introduced conditions regarding the payment of duty on inputs and non-availment of credit in manufacturing, and further relaxed the conditions for duty payment on inputs. The Commissioner (Appeal) had considered the judgment of SRF Ltd. and the impact of the amendments, concluding that the benefit of the notifications should be extended to the respondent.The Tribunal also observed that several appeals by the Revenue had been dismissed previously, and those orders had attained finality. The Commissioner (Appeal) had followed the Tribunal's previous order in favor of the respondent, citing judgments of the Hon'ble Supreme Court and the Tribunal. The Commissioner held that the conditions not applicable or fulfillable by the importer would not be imposed on imported goods. The Tribunal concurred with the Commissioner's decision and found no reason to interfere with the impugned order, ultimately dismissing the appeal filed by the Revenue. The judgment was pronounced in open court on 20.09.2018.