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Tribunal grants appellant customs duty exemption under Notification No.45/2017-Cus The Tribunal ruled in favor of the appellant, finding that they did not claim the wrong benefit of Notification No.45/2017-Cus and were entitled to ...
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Tribunal grants appellant customs duty exemption under Notification No.45/2017-Cus
The Tribunal ruled in favor of the appellant, finding that they did not claim the wrong benefit of Notification No.45/2017-Cus and were entitled to exemption for customs duty at the time of re-import of the goods. The appellant's appeal was allowed, and they were granted consequential benefits in accordance with the law.
Issues involved: The issues involved in this case are whether the appellant claimed wrong benefit of Notification No.45/2017-Cus dated 30.06.2017 and whether the appellant was entitled to exemption for customs duty at the time of re-import of the goods.
Issue 1: Claiming wrong benefit of Notification No.45/2017-Cus: The appellant, engaged in Import Export business, exported jewellery items for exhibition purposes and re-imported them without paying Customs duties due to Notification No.45/2017-Cus. The dispute arose as to whether the appellant claimed the wrong benefit of this notification by ticking the column for refund of IGST, even though there was no claim for refund made. The Revenue argued that the appellant should have claimed exemption under a different provision, while the appellant maintained that they exported the goods for exhibition-cum-sale purposes and did not claim any refund. The report from the Range Asstt. Commissioner confirmed that no refund was claimed or granted. The Tribunal found that the appellant was entitled to exemption under the relevant provision of the notification, and there was no basis for the show cause notice issued by the Revenue.
Issue 2: Entitlement to exemption for customs duty at the time of re-import: The Tribunal examined the documentation and circumstances surrounding the re-import of the goods by the appellant. It was established that the appellant had claimed exemption under the appropriate provision of Notification No.45/2017-Cus at the time of re-import, and there was no mistake on their part. Consequently, the Tribunal allowed the appeal, set aside the impugned order, and granted the appellant consequential benefits in accordance with the law.
In conclusion, the Tribunal ruled in favor of the appellant, holding that they did not claim the wrong benefit of the notification and were entitled to exemption for customs duty at the time of re-import of the goods. The appellant's appeal was allowed, and they were granted the consequential benefit as per the law.
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