TaxTMI 
TaxTMI 
2020 (9) TMI 949
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....alued at Rs. 3,85,22,690/- against 22 bills of entry filed between November 2011 and September 2012, claiming exemption under notification no. 40/2006-Cus dated 1st May 2006 or of notification no. 98/2009-Cus dated 11th September 2009, by production of 'duty-free import authorization (DFIA)' licenses, permitting import of 'flour' for the manufacture of 'biscuits', that had been procured by the appellants from original holders of the licences and endorsed for transfer after fulfilling their export obligations. In order in-original no. 13-2018-19/RCB-CC-X dated 24th August 2018, Commissioner of Customs (Exports), New Custom House, Mumbai, confirmed duty liability of Rs. 1,39,20,557/- for recovery under section 28(4) of Customs Act, 1962, alon....
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....ublic notice no. 93 dated 1st February 2012 had incorporated 'wheat gluten' as permissible import for manufacture of biscuits, imports against 'duty-free import authorization' licenses prior to that merited disallowance. 3. It is the primary contention of Learned Counsel that the import of 'wheat gluten' as 'flour' stood settled by the decision of the Tribunal in Uni Colloids Impex P Ltd v. Commissioner of Customs, Ahmedabad [2014 (310) ELT 583 (Tri-Ahmd)] and that two orders, dated 12th September 2011 and 16th December 2011, of Commissioner of Customs (Appeals), having taken this view could not be reopened by the adjudicating authority as these had been accepted as legal and proper in review proceedings prescribed by the statute. 4. It w....
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....a Products v. Additional Collector of Customs [2006 (198) ELT 501 (Bom)], on the intended use as a criteria for interpretation, damages the case of the appellants. Further reliance was placed on the decision of the Hon'ble Supreme Court in Pardeep Aggarbatti v. State of Punjab [1997 (96) ELT 219 (SC)] and of the Hon'ble High Court of Calcutta in Atlantis (East) Ltd v Additional Member, Board of Revenue [(1975) 36 STC 210 Cal)]. 7. In our opinion, Revenue has misdirected itself on this aspect. The principle adverted to by Learned Authorised Representative is an instrument for interpreting legislative intent in ambiguous circumstances as the enacting body cannot be approached for clarification and it is the judicial institutions that are cal....
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....mass was attained by the distinguishment of the ITC HS code, appropriate to the permissible item of import, from the goods actually imported but, nevertheless, proceeded to determine recovery on the basis of the ineligibility of the declared classification for the benefit of the notification that was claimed in the bill of entry. The denial of eligibility, it must be noted, rests on the conditions of the notification as applied to the declared classification which was not only accepted at the time of import but also remains undisputed in the impugned order. 10. It may also be of relevance for us to place the impugned product in the proper perspective. With the removal of starch from dough made of 'flour', the resultant product is wheat glu....
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.... ineligibility arising from utilization of a different ingredient in the exports effected by the original license holder remain to be evaluated. The 'duty-free import authorizations' procured by the appellant-importer had been made transferable in accordance with the provisions of the Foreign Trade Policy and there is no whiff of allegation that the said endorsements had been procured unlawfully. The prescription of 'actual user' condition in the Foreign Trade Policy, and reflected in the corresponding notification issued under section 25 of Customs Act, 1962, cannot be said to be extended to transferees of such licences unless particularly specified, either in the policy prescriptions or in the notification, for that would be tantamount to....
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....pecified for conformity in the Handbook of Procedures. 14. Several other decisions have been cited by Learned Authorised Representative to suggest that benefits of the notification claimed by the importer herein should be denied to them notwithstanding anything pleaded by them in their favour. Other than being straws clutched upon by Revenue to persuade us to reopen a decision of the Tribunal which, according to us, binds us, no other purpose is palpable or apparent from the pleas on which they are erected. This may, in our opinion, be construed as an attempt, made on behalf of the respondent Commissioner, to supersede lawfully constituted reviewing authorities. We decline to participate in such a misadventure. 15. There is no argument, o....