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Issues:
1. Interpretation of Notification No. 34/97-Cus. and Customs Public Notice No. 17/95. 2. Validity of Duty Entitlement Pass Book for import and export at ICD Singanallur. 3. Entitlement for exemption from customs duty at Singanallur based on specified customs area. Issue 1: Interpretation of Notification No. 34/97-Cus. and Customs Public Notice No. 17/95 The appeals challenged the orders of the Commissioner upholding the rejection of appeals by M/s. P.P. Products Pvt. Ltd. and M/s. Tarajyot Polymers Pvt. Ltd. The key contention was whether Singanallur qualified as a specified Customs station for using DEPB scrips, as per Circular F. No. 605/114/97-DBK. The appellants argued that Notification No. 34/97-Cus. dated 7-4-97, as amended, allowed the use of DEPB scrips at ICD Singanallur. They referenced Coimbatore Commissionerate's Customs Public Notice No. 17/95, dated 4-12-1995, specifying the customs area at Singanallur, including the Central Warehousing Corporation Complex. The Tribunal analyzed these documents to determine the validity of the appellants' claims. Issue 2: Validity of Duty Entitlement Pass Book for import and export at ICD Singanallur The Tribunal examined Notification No. 34/97-Cus., which outlined conditions for using Duty Entitlement Pass Books for import and export. The notification specified various ports, airports, and Inland Container Depots where DEPB scrips could be utilized. It was argued that Singanallur was included in the list of authorized locations. The Tribunal noted that the Duty Entitlement Pass Book was valid for twelve months from the date of issue for import and export at the port of registration, including Singanallur. By referencing the provisions of the notification, the Tribunal determined that the appellants were entitled to avail the benefits of the DEPB scheme at Singanallur. Issue 3: Entitlement for exemption from customs duty at Singanallur based on specified customs area The Tribunal considered the Customs Public Notice No. 17/95, which delineated the customs area at Singanallur, encompassing specific locations like godowns IVA and B of the Central Warehousing Corporation Complex. This notice confirmed the eligibility of Singanallur as a registered port for import and export under the DEPB scheme. By aligning the provisions of the notification with the customs area declaration, the Tribunal concluded that the appellants were entitled to exemption from customs duty at Singanallur. Consequently, the Tribunal set aside the Commissioner's orders and allowed the appeals filed by the appellants. This detailed analysis of the judgment highlights the key legal issues addressed by the Appellate Tribunal CESTAT, Chennai, in the context of interpreting relevant notifications and determining the entitlement of the appellants for exemption from customs duty at Singanallur.
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