2004 (8) TMI 526 - AT - Customs

Summary

Issues:
Whether the appellant can claim the benefit of Notification No. 20/93-Cus., dated 28-2-1993 in respect of consignments of 'Ortho Nitro Benzaldehyde' after their clearance on payment of duty on merits.

Analysis:
The issue for consideration in this case was whether the appellant could claim the benefit of Notification No. 20/93-Cus. after the clearance of consignments of 'Ortho Nitro Benzaldehyde' on payment of duty. The appellant did not claim the benefit of the said Notification at the time of clearance but later filed a refund application seeking the benefit, which was rejected by the Assistant Commissioner (Refunds) due to lack of requisite documents. The Commissioner (Appeals) also rejected the appeal on the grounds that the Bills of Entry were finally assessed on merit since the appellant did not seek the benefit of the notification initially. The Commissioner further stated that the appellant should have approached for an extension of the benefit through the Commissioner (Appeals) and not the Assistant Commissioner (Refunds).

Upon hearing both sides, the Tribunal found no fault with the reasoning of the Commissioner (Appeals) who held that the appellants were not entitled to the benefit of the Notification by filing a refund claim after clearance. The Tribunal noted that the benefit was not claimed at the time of importation, and the notification required importers to fulfill certain conditions, including furnishing an undertaking at the time of importation. Since this condition could not be fulfilled after the goods were cleared, the Tribunal rejected the appellant's argument that fulfilling post-importation conditions was sufficient. The Tribunal emphasized that to claim a benefit of a notification, all conditions specified in the notification must be fulfilled.

In conclusion, the Tribunal rejected the appeal, affirming the decision that the appellant was not entitled to the benefit of Notification No. 20/93-Cus. for the consignments of 'Ortho Nitro Benzaldehyde' after clearance on payment of duty.