2016 (2) TMI 1032

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....l's conclusion and submits that the two questions of law at page 12 of the paperbook of Customs Appeal No. 30 of 2016 are substantial questions of law. 3. Mr. Jetly, learned counsel appearing in support of these appeals would submit that the 1st respondent-assessee imported Saffron vide Bills of Entry as detailed in the show cause notice by availing the benefit of Notification No. 98/2009-Cus., dated 11th September, 2009 and claimed exemption from payment of duties of customs. 4. The assessee submitted the licenses styled as Duty Free Import Authorisations ("DFIA"). The consignments were cleared at nil rate and by granting the benefit of the notification. Then, what the Revenue realised on scrutiny of the DFIA that they were....

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....s, 1993. They have violated the conditions laid down in Public Notice No. 84/23-7-2010 (2009-14). For import of Saffron under DFIA, issued against export of biscuits, such suppression of fact was done with an intention to wrongly avail the benefits of duty exemption notification and to intentionally evade proper Customs duties leviable thereon. It is in these circumstances that the show cause notice was issued and Section 28 of the Customs Act was invoked. That is how the adjudication took place and the adjudication order should have been, therefore, maintained and not interfered with. The order passed on 28th October, 2014 by the adjudicating authority thus has been erroneously set aside by the impugned order dated 1st May, 2015. 8.&ems....

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....he conditions. Then, the Tribunal from DFIA issued in favour of Laxmi International, the transferor, concluded that there is no suppression or fraud. To be fair to Mr. Jetly, he did not allege any such fraud or suppression either. His submission was restricted to the requirements stipulated in the norms, namely, SION and according to him without any express reference they have to be adhered to. That is how the Authorisation Scheme would work or else the DFIA is not permissible. 12. The Tribunal recorded a finding of fact that whenever the Revenue had issued licenses styled as Duty Free Import Authorisation, the restrictions appearing in the notifications in question or the Standard Input Output Norms relating the individual items, t....