Concessional customs duty on imported PVC leather cloth upheld where the goods satisfied the notification despite importer and use-monitoring objections.

Imported PVC leather cloth was held to fall within the scope of Customs Notification No. 29/79, so the concessional duty benefit was available. Objections based on the identity of the actual importer and the absence of monitoring of actual use did not defeat the claim, because the appellants were footwear manufacturers and their refund claim was otherwise maintainable. The Tribunal applied an earlier decision on substantially similar facts and granted the consequential customs relief flowing from the notification benefit.

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Issues: Entitlement of imported PVC leather cloth to the concessional duty benefit under Customs Notification No. 29/79 dated 10-2-1979.

Analysis: The imported goods were held to be covered by the notification. The objections based on the identity of the actual importer and the absence of monitoring of actual use were not accepted as defeating the claim, particularly since the appellants were manufacturers of footwear and their refund claim and appeal had been entertained by the lower authorities. The earlier Tribunal decision on substantially similar facts was applied.

Conclusion: The imported PVC leather cloth was entitled to the concessional rate of duty under Customs Notification No. 29/79 dated 10-2-1979.

Final Conclusion: The appeal succeeded and the appellants were held entitled to the consequential customs relief flowing from the notification benefit.

Ratio Decidendi: Where imported goods fall within the scope of a concessional customs notification, the benefit cannot be denied merely because of objections as to the importer's role or actual-use monitoring, if the claim is otherwise maintainable and the goods satisfy the notification.

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