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Issues:
1. Appeal against order-in-appeal passed by Commissioner (Appeals) regarding import made by respondents. 2. Benefit of Notification No. 23/98-Cus claimed by respondents. 3. Provisional assessment request rejected by Custom Authorities. 4. Dismissal of appeal by Commissioner (Appeals) based on certificate produced by respondent. 5. Requirement of certificate from Ministry of Environment and Forest as per Notification conditions. 6. Timing of certificate issuance in relation to import of goods. 7. Precedent set by Hon'ble Supreme Court regarding non-compliance of conditions. Analysis: 1. The appeal was filed by the Revenue against the order-in-appeal passed by the Commissioner (Appeals) concerning the import made by the respondents. The Commissioner (Appeals) had allowed the benefit of Notification No. 23/98-Cus claimed by the respondents. The dispute arose when the respondents imported goods without having the necessary certificate at the time of clearance, although they had applied for it prior to import. 2. The respondents had entered into a contract for the export of specific goods and applied for the required certificate as per Notification No. 23/98-Cus. The goods were imported, and the necessary certificate was issued after the import process. The Revenue contended that the respondents were not entitled to the benefit of the Notification due to the timing of certificate production. 3. The condition of the Notification required the importer to produce a certificate from the Ministry of Environment and Forest confirming the approval of the project related to Ozone depleting substances. In this case, the certificate was obtained after the import process, which led to the dispute regarding the entitlement of the respondents to the benefit. 4. Referring to a precedent set by the Hon'ble Supreme Court in a similar case, the Tribunal highlighted that non-compliance with conditions, if beyond the importer's control and subject to reasonable exceptions, should not bar them from benefiting from the Notification. As the certificate was applied for before import and issued subsequently, the Tribunal found no fault in granting the benefit to the respondents. 5. The Tribunal dismissed the appeal, emphasizing that the certificate issuance timing, being beyond the control of the importer, did not invalidate their claim for the benefit of the Notification. This decision aligned with the principle established by the Hon'ble Supreme Court regarding compliance with conditions dependent on external factors. 6. In conclusion, the Tribunal upheld the order granting the benefit of Notification No. 23/98-Cus to the respondents, highlighting the importance of considering circumstances where non-compliance with conditions is due to factors beyond the importer's control, as established by legal precedents.
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