2007 (8) TMI 505

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....ment. 2. The relevant facts of the case in brief are that the appellants purchased imported 'Bakery Shortening' on High Sea Sale Basis, which has been exempted from duty of customs under Indo-Sri Lanka Free Trade Agreement vide Notification No. 26/2000-Cus., dated 1-3-2000. The Commissioner denied the benefit of the exemption notification as the import was in violation of condition (4) of the notification. Hence, the appellants filed these appeals before the Tribunal. 3. The learned Advocate on behalf of the appellants submits that the appellant claimed the benefit of Notification No. 26/2000-Cus., dated 1-3-2000. Condition No. (4) in the said notification is that the importer shall follow the procedure, as may be specified ....

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....ication in an unauthorized manner, in violation of the conditions of the notification, as import had not been made by the NAFED and the shipment had not been affected prior to 2-6-2006. For the purpose of proper appreciation, the relevant portion of exemption Notification No. 26/2000-Cus., dated 1-3-2000 is reproduced below :- "In exercise of the powers conferred by sub-section (1) of Section 25 of the CA'62 (52 of 1962) the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods of the description specified in column (3) of the Table hereto annexed and falling under the Chapter, heading No. or sub-heading No. of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), specif....

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....P, 2004-09 as notified in the Gazette of India extraordinary Part II, Section 3, Sub-section (ii) and as amended form time to time, the Director General of Foreign Trade hereby makes the following arrangements. Import of Vanaspati including bakery shortening and margarine under the Indo - Sri Lanka Free Trade Agreement shall be made only by National Agricultural Cooperative Marketing Federation of India Ltd. (NAFED)." 7. Subsequently,  DGFT  issued  Notification  No. 32 (RE-2006)/2004-2009 dated  11-9-2006.  The relevant portion of the said notification is reproduced below :- "S.O. (E) In exercise of powers conferred by Section 5 of the Foreign Trade (Development and Regulation), Act, 1992 read with ....

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....006 for the additional transitional arrangement for import of vanaspati including Bakery Shortening. Notification dated 11-9-2006 issued by the DGFT, provides that import shall be allowed if the importer produces a certificate from one of the Government Authorities in Sri Lanka i.e. the Customs Authorities, the Excise Authorities or the Board of Investment, Government of Sri Lanka, clearly stating that the particular consignment had left the factory premises in Sri Lanka on or before 2nd June, 2006. This certificate should also mention that the consignment was meant for export to India. 9. In this connection, the learned Advocate has taken us to the  certificates issued by the Board of Investment of Govt. of Sri Lanka certifyin....