TaxTMI 
TaxTMI 
2025 (10) TMI 823
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....pellant has been importing gold coins through various ports viz., Cochin, Hyderabad, New Delhi, etc., and said concessional rate of duty was being extended to them. These gold coins are wrapped with plastic on which serial numbers are given. In one of the imports made through Air Cargo Complex, Hyderabad, the appellant filed two Airway Bills dt.18.08.2005 and 06.06.2006 and claimed concessional rate of duty on the gold coins. However, it was denied by the customs on the ground that the coins also shall contain the serial number engraved on them. Though the appellant explained that there is no such condition for the coins, the customs insisted payment of duty at higher rate of duty and the appellant paid the duty at higher rate and thus, excess duty of Rs.5,35,500/- under protest. 3. Appellant filed a refund claim for the excess duty paid but the same was rejected vide OIO dt.27.09.2012 on directions from Hon'ble High Court. The OIO was upheld by the Commissioner (Appeals) vide the impugned OIA. 4. Learned Advocate for the appellant submits that the rejection of concessional rate of duty and consequential rejection of refund claim is wrong on the following reasons: 4.1 Depa....
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....8 (7) TMI 1826 - SC] is not applicable in the present case, since there is no ambiguity in understanding the entry in the exemption notification. The question of whether a coin shall be only in circular shape is only difference in interpretation of the entry and the only question is whether the coin should be only in circular shape or any other shape is the factual issue. This judgment has been distinguished in the following cases: a) M/s Datex Obmeda India Pvt Ltd Vs CC [2018 (8) TMI 9080 - CESTAT Bang] b) CCE, Patna Vs M/s Shapoorji Pallonji and Co. Pvt Ltd & Ors [2023 910) TMI 748 - SC] 6. He further submits that the issue is res judicata and following the doctrine of finality, appeal is required to be allowed in favour of the appellant. Though principles of res judicata does not squarely apply for one assessment to another, various Courts dropped demands in such cases following doctrine of finality as department cannot take a different stand unless there is a marked change from one assessment year to another. Reliance is placed on the following judgments. a) John Oakey and Mohan Ltd Vs CCT, UP [2024 (2) TMI 950 - Allahabad HC] b) CCE, Nagp....
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....cess of the amount calculated at the rate specified in the corresponding entry in column (3) of the said Table and from the whole of the additional duty of customs leviable thereon under section 3 of the said Customs Tariff Act. Table S. No. Description of goods Rate (1) (2) (3) 1. Gold bars, other than tola bars, bearing Manufacturer's or Refiner's engraved serial number and weight expressed in metric units, and gold coins Rs. 300 per 10 gms. 2. Gold in any form (other than those specified, against S.No.1, in this column), including liquid gold and tola bars Rs. 750 per 10 gms. 3. Silver in any form Rs. 1500 per kg. Explanation.- For the purposes of this notification, the expression 'Gold in any form' or 'Silver in any form' shall include medallions and coins, but shall not include jewellery made of gold or silver, as the case may be, and foreign currency coins." 13. Learned AR argued that the description in the packing list matches with the description given in the brochure of the supplier M/s PAMP (Produits Artistiques Métaux Précieux), where they described the goods as Ingots (small bars). As seen from th....
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....bove observations decided that the primary and foremost condition that the manufacturer's or refiner's engraved serial number and weight in metric units should be there as referred in notification. Learned Counsel for the appellant submitted that the condition of engraving of the serial numbers is applicable only to the first entry. We agree with this argument of the learned Counsel but the goods in question are related to first part of entry (other than tola bars). The goods cannot be said to be gold coins, as discussed. Therefore, the goods are not related to S.No.1 as claimed by appellants. 16. Reliance placed by learned Counsel for the appellant and learned AR on various decisions, supra, are related to law of interpretation, since, there is no any ambiguity in the notification, there is no need to go into much details. 17. The constitutional bench of Hon'ble Supreme Court in the case of CC (Imports), Mumbai Vs Dilip Kumar and Co. & Ors (supra) held as under: 19. The well-settled principle is that when the words in a statute are clear, plain and unambiguous and only one meaning can be inferred, the Courts are bound to give effect to the said meaning irrespective ....
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....Similar is the case in roping all persons within the tax net, in which event the State is to prove the liability of the persons, as may arise within the strict language of the law. There cannot be any implied concept either in identifying the subject of the tax or person liable to pay tax. That is why it is often said that subject is not to be taxed, unless the words of the statute unambiguously impose a tax on him, that one has to look merely at the words clearly stated and that there is no room for any intendment nor presumption as to tax. It is only the letter of the law and not the spirit of the law to guide the interpreter to decide the liability to tax ignoring any amount of hardship and eschewing equity in taxation. Thus, we may emphatically reiterate that if in the event of ambiguity in a taxation liability statute, the benefit should go to the subject/assessee. But, in a situation where the tax exemption has to be interpreted, the benefit of doubt should go in favour of the revenue, the aforesaid conclusions are expounded only as a prelude to better understand jurisprudential basis for our conclusion. We may now consider the decisions which support our view. 18. As per ....