TaxTMI 
TaxTMI 
TaxTMI 
2010 (5) TMI 248
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....ispute involved in the case. 2. The relief prayed for in application No. 1713/2008 is that an alternative claim for the benefit of Serial No. 239 of the table annexed to Notification No. 21 /2002-Cus. be allowed to be incorporated in the memo-of-appeal. The goods in question were imported in 2003 and 16 Bills of Entry were filed claiming concessional rate of duty under serial No. 242 of the above notification. Under the said entry, parts of goods specified at serial No. 239 were chargeable to 5% BCD and 16% CVD subject to the condition that the importer would follow the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996. The assessments were made provision ally. Th....
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..... v. commissioner - 2005 (187) E.L.T. 276 (Tri.-Chennai); (iv) R.K. Herbals v. State of Tamil Nadu - 2010 (251) E.L.T. 514 (Mad.); (v) National Thermal Power Co. Ltd. v. Commissioner of Income Tax - 1998 (99) E.L.T. 200 (S.C.). On the other hand learned special consultant for the Revenue, submits that the proposed additional ground involves mixed question of facts and law. In this connection, he refers to the condition attached to serial No. 239 of the Notification, which reads thus: "If imported by a person licensed by the Department of Telecommunications of the Government of India for the purpose of providing basic telephone service, cellular mobile telephone service value added services vai V-SAT system or Internet service 4 It is subm....
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....appellant has no case that they were licensed by the DOT of the Government of India to pro vide any of the services specified in condition No.47 attached to the said entry of the notification. The learned counsel has argued that they should be deemed to have had such licence inasmuch as the contract for supply of equipments covered under serial No. 239 of the notification was awarded to them by M/s. BSNL. We reject this argument without any difficulty. There is a big difference between BSNL's contract for supply of goods and DOT's licence for providing services. As rightly submitted by the learned special consultant for the Revenue, it would be futile for the appellant to get the proposed additional ground to be incorporated in the memo-of-....
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....not grant any relief. The party challenged its order in a writ petition filed with the High Court. Before the High Court, they also filed an application to incorporate an additional ground relating to the applicability of Sections 54 and 69 of the Customs Act. The Hon'ble High Court discerned a glaring contradiction between the Writ Petitioner's new plea and their earlier stand. The additional ground was not permitted to be raised. The Hon'ble Supreme Court affirmed the view taken by the High Court after observing thus: "Though it is true that there is no bar in the High Court and, for that matter, this Court entertaining an additional ground, involving a pure question of law, but on facts at hand, in the light of the findings of the Settl....
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....ses of Rules 5 and 6 of the Customs Valuation Rules. Learned special consultant for the Revenue has opposed this application by submitting that the appellant has not exhausted alternative administrative remedies before seeking relief from the Tribunal. According to him, this application is also an abuse of the process of this Tribunal. It is submitted that there is no mention, in the present application, of the country-of-origin from which or the period during which the aforesaid companies imported similar goods. 10. After considering the submissions, again, we are not impressed with the present prayer of the appellant. Admittedly, the relevant show-cause notice was issued for finalising provisional assessments. Abundant opportunity was av....