2007 (8) TMI 509 - AT - Customs

Summary

Issues involved:
The issue at hand is whether the benefit of Notification No. 52/2003-Cus. dated 31-3-2003 can be extended to specific items categorized as security systems.

Comprehensive details of the judgment:

Issue 1: Benefit of Notification No. 52/2003-Cus. dated 31-3-2003 for security systems
The appellant, a 100% EOU, imported items such as "Fire Alarm Panels, Tracer summit, Adhesives, Smoke Detectors and Panic Bar with Hooter" claiming the benefit of the aforementioned notification based on specific import approval from the authorities in charge of STPI. The customs officer later opined that these items did not qualify for the said notification. The Commissioner distinguished between "safety systems" and "security systems," concluding that the imported items fell under the former. The appellant argued that once specific approval was granted by the competent authority, the Customs Authority could not challenge this decision. They cited the decision in Priya Blue Industries v. CC and highlighted the synonymous nature of safety and security, supported by the Law Lexicon definition. The Tribunal found that safety is a part of security and overturned the Commissioner's decision, allowing the appellant's appeal and dismissing the Revenue's appeal.

Conclusion:
The Tribunal held that safety is integral to security, and once approval was granted by the competent authority, the Customs Department could not challenge this decision. Therefore, the appellant was granted relief, and the Revenue's appeal was dismissed.