TaxTMI 
TaxTMI 
2015 (6) TMI 534
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....ing licence to appellant and were to be used only by the limited authorised officers of the ONGC. These goods were required for Seismic work for petroleum operations under Petroleum Exploration Licence and were granted by Govt. of India. On importation of the said goods, the appellant filed Bill of Entry claiming the benefit of Notification No. 21/2002-Cus. dated 1.3.2002 Sr. No. 214. The said benefit of notification was denied by the lower authorities, therefore, appeal is before us. 2. The ld. Counsel for the appellant submits that to claim the benefit of Notification No. 21/2002-Cus. dated 1.3.2002, Sr. No. 214 the appellant is required to fulfil the condition No. 29(b) and as per the said condition if the appellant produced a certifi....
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.... of the impugned order. 5. Heard the parties. Considered the submissions. 6. The issue before us in this matter is that whether the appellant is entitled to avail the benefit of Notification No. 21/2002-Cus. dated 1.3.2002 Sr. No. 214 or not. 7. For better appreciation, the relevant entries of the said notifications are extracted here as under : Table S. No. Chapter or Heading or sub - heading Description of goods Standard rate Additional duty rate Condition No. (1) (2) (3) (4) (5) (6) 214. 84, or Goods specified in List 12 required Nil Nil 29 , Any other in connection with petroleum operations , Chapter undertaken under petroleum exploration , licenses or mining leases, as the case , may be, issued or r....
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....was in force and Sr. No. 184 governs the importation of the items in question for availing the benefit of the said notification. The issue whether the assessee is entitled to take the benefit of said notification on the identical item cam before the Hon'ble Apex Court in the case of Tullow India Operations Ltd. (supra), wherein the Hon'ble Apex Court has observed as under : 23. Both the importers are licensees. Indisputably, they were entitled to the benefit of the exemption notification subject, of course, to the condition that they would produce the essentiality certificate granted by the Directorate General of Hydrocarbons at the time of importation of goods. Grant of essentiality certificate was not in the hands of the assessees. It ....
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....ation basis. The benefit of exemption notification would inter alia be available to the licensee if it is shown in terms of a certificate granted by the Directorate General of Hydrocarbons and the Ministry of Petroleum and Natural Gas that the imported goods are required for petroleum operation referred to in clause (a) of condition No. 34 and under the licence referred to herein. 28. The Directorate General of Hydrocarbons is under the Ministry of Petroleum and Natural Gas of the Government of India. The functions performed by it are public functions. The notification never contemplated that a public functionary, having regard to the importance of the subject matter and in particular when such importations are being made in public inter....
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....meaning. 38. It is true that ordinarily, the golden rule of literal interpretation must be given effect to. But it is also well-settled that where literal interpretation gives rise to an anomaly of absurdity; the same should be avoided. [See Ashok Lanka and Another v. Rishi Dixit and Others - (2005) 5 SCC 598]; Colgate Palmolive (India) Ltd. v. MRTP Commission and Others - (2003) 1 SCC 129] . 9. We further find that a similar issue came up before the Hon'ble Apex Court in appellant s own case (supra) wherein the Hon'ble Apex Court observed as under : 7. The matter came up before this Court at the instance of the Appellant. It filed an application for urging additional grounds inter alia relying on or on the basis of the said Essent....
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....minders. The conduct of the Appellant must, therefore, be judged from the factual matrix obtaining therein. We, therefore, are unable to agree with the opinion of the learned Commissioner that the Appellant made any misrepresentation before this Court or that the Directorate General of Hydrocarbons had shown any favour to it. Once it is held that the Ministry of Petroleum had renewed the licence and the Directorate General of Hydrocarbons had issued the essentiality certificate, the conditions precedent for obtaining exemption in terms of the exemption notification stood fully satisfied. 15. This Court, times without number, has construed such exemption notifications in liberal manner. [See Commissioner of Customs (Imports), Mumbai v. Tu....