Concessional customs assessment for radar spares upheld on supporting evidence and notification benefit

Imported goods described as "Radar Spares" were treated as eligible for concessional assessment under Notification No. 284/76-Cus. because the invoice description, the Assistant Meteorologist's certificate, and the Director (Radar)'s declaration supported their use as radar parts. The Tribunal accepted the surrounding circumstances and adopted a lenient approach in favour of extending the notification benefit. The goods were therefore held entitled to the concession, with consequential relief following.

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Issues: Whether the imported goods were eligible for concessional assessment under Notification No. 284/76-Cus.

Analysis: The claim for concession had been rejected on the ground that the appellants had not proved that the goods were specially shaped for the stated use in the radar. On the invoice, however, the goods were described as "Radar Spares". The record also contained the certificate issued by the Assistant Meteorologist and the declaration of the Director (Radar), both supporting the position that the goods were parts used in radar. The Tribunal accepted the surrounding circumstances and took a lenient view in favour of extending the notification benefit.

Conclusion: The imported goods were held eligible for the concession under Notification No. 284/76-Cus., and the appeal was allowed with consequential relief.

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