TaxTMI 
TaxTMI 
2005 (9) TMI 626
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....ing No. 392 of 2003 which was disposed of on August 29, 2004 remanding the matter for fresh consideration on merits. While doing so the Petitioner's contention had been noted to the effect that the question is on all fours with that of J.G. Exports v. Commissioner of Customs, New Delhi - 2000 (121) E.L.T. 754 which has been affirmed in Appeal to the Supreme Court, reported as Commissioner of Customs, Air Cargo, New Delhi v. J.G. Exports, 2003 (154) E.L.T. 353 (S.C). It reads as follows : "Civil Appeal Nos. 2636-2639/2001 are filed against the judgment and order dated 6th September, 2000 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi in Appeal Nos. C/409-411/99A and C/20/2000A and Civil Appeal Nos. 3403-3407/....
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....Scheme; fixation of DEPB rates, administering the scheme etc." It does not behove a high functionary such as the Additional Director General of Foreign Trade to make these statements which may tantamount to Contempt of Court. One of the Departments of the Government was given a detailed hearing by CEGAT and it was always open to it to seek impleadment of the DGFT. It is true that Appeals against the Order of the DGFT do not lie to the CEGAT. However, it is quasi judicial authority deserving and commanding the respect of the Executive. I shall say no more. 3. So far as the applicability of the J.G. Exports dictum is concerned there appears to be force and merit in the view taken in the impugned order. Mr. Mukul Rohtagi, learned Senior ....
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.... [Volume 1] pertaining to Exim Policy 1997-2002, relied on by the Department to deny DEPB benefit to the wrist watches in question, was incorporated in Appendix 28A only w.e.f. 1-4-1999 and was not in force at the time of filing of the shipping bill; Quartz analog watches very much figured at Sl. No. 37 under Product Group Code 83 in the table of DEPB credit rates for the relevant period and, therefore, were eligible for DEPB benefit at the rate of 21% of the FOB value". The CEGAT held that the goods in question, i.e. Quartz Analog Watches with integrated bracelet were required to be assessed FOB value as a single unit. It also held that "the Department's allegation that the gold bracelets were attached to ordinary watches for the purpose ....
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....the rate of duty that is payable is what was in place on the date of the clearance of goods. If retrospective liability is to be fastened then it must be unequivocally stated so. There is no gain saying that in fiscal matters the benefit of doubt must be extended to the assessee. The following passage from the treatise 'Principles of Statutory Interpretation' by G.P. Singh makes relevant and instructive reading : Therefore, if the words used are ambiguous and reasonably open to two interpretations benefit of interpretation is given to the subject.33 If the Legislature fails to express itself clearly and the tax-payer escapes by not being brought within the letter of the law, no question of unjustness as such arises.34 But equitable conside....
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....f Direct Taxes, JT 2001 (3) SC 256 p. 262 (more so when the interpretation in favour of the assessee has been acted upon and accepted by the Revenue for a long period.) 34 CIT v. Jalgaon Electric Supply Co., AIR 1960 SC 1182, p. 1183 : 1960 (3) SCR 880. 35 CIT, W.B. v. Central India Industries, AIR 1972 SC 397; Laxmikant v. Wealth Tax Commissioner, AIR 1973 SC 2258, p. 2262 : (1974) 3 SCC 126; Commissioner of Income-tax v. Gwalior Rayon Silk Manufacturing Company, AIR 1992 SC 1782, p. l786: 1992 (3) SCC 326. 36 Azamjha v. Expenditure Tax Officer, Hyderabad, AIR 1972 SC 2319, p. 2323 : (1971) 3 SCC 621; Commissioner of Income-tax v. Gwalior Rayon Silk Manufacturing Company, supra. 37 Kapil Mohan v. Commr. of Income-tax, Delhi, AIR 19....
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....how that the export of Quartz watches with gold straps was not what was envisaged at the time when 21% DEPB credit was notified for such exports. The question is how the Notifications are to be reasonably read by any person in the trade. In this regard I would entirely agree with the reasoning adopted by the Three Member Bench of the CEGAT to the effect that so far as inputs and output norms are concerned the subject consignment falls under Sl. No. B132 i.e. Quartz Analog Watches : case with or without integrated bracelet Watch Straps/Brace-lets. The consignment in question in this petition has been duly exported and it is not controverted that valuable foreign exchange has already come into country. The very fact that the consignment was p....