2019 (2) TMI 890

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....sons as explained in the affidavit, the delay in filing of the appeals before the Tribunal is condoned. 2. With the consent of both sides, the appeals itself are taken up for hearing. All the appeals have been filed by the Revenue against Order-in-Appeal No. KOL/CUS(PORT)/AA/722-724/2017 dated 20.06.2017 & KOL/CUS (PORT)/AA/823-825/2017 dated 26.07.2017 passed by the Commissioner of Customs (Appeals), Kolkata. 3. Ld. DR reiterates the grounds of appeal. 4. Ld. Counsel appearing for the respondent assessee submits that the subject appeals relate to the applicability of notification no. 30 of 2004 as amended by notification no 34 of 2015 and 37 of 2015 on imported goods which has been decided by the Tribunal in favour of the responde....

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....rt dismissed the appeal of the Revenue in the respondent's own case by dismissing the appeal preferred there from. On facts and under the circumstances, it is improper on the part of the revenue to cite an overruled judgment. With this dismissal the issue between the parties became final and/or resjudicata and the principles of stare decisis became applicable. It is his submission that Review application for SRF Ltd. was dismissed by the Hon'ble Supreme Court on 15.07.2016. This dismissal also overrules the judgement in HLG Trading Co delivered on 30.10.2015. HLG was delivered considering admission of Review Application which was pending at that time. The conclusion in the judgment that importer has to fulfil conditions of non availment ....

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....d the order passed by this Tribunal in the case of the respondent in which the benefit of notification No. 30 of 2004, as amended by notification 34 of 2007 and 37 of 2015 were extended to the respondent. The Commissioner (Appeals) held in paragraph 8 and 9 as follows. "8. Following the judgment of AIDEK Tourism Pvt. Ltd. Hon'ble Supreme Court delivered another judgment on the same grounds in case of SRF Ltd. Reported in 2015 (318) ELT 607 (S.C.). In the case of SRF Ltd. Hon'ble Apex Court further observed that the conditions which are not applicable to the importer and which the importer cannot fulfil would not be applied in case of the imported goods. 9. Therefore, I observe that both the amended Notifications being No. 34/2015 C.E.....