2007 (2) TMI 559 - AT - Customs

Summary

Issues:
The issues involved in the judgment are condonation of delay of the appeal, stay of operation of the impugned order, interpretation of Customs Notification No. 20/2006, and the applicability of the Apex Court's decision in Shree Hari Chemicals Export Ltd. v. UOI.

Condonation of Delay and Stay of Operation:
The appeal was delayed by 32 days, and the delay was condoned for want of opposition. Despite the delay, the Tribunal proceeded to deal with the appeal after dismissing the stay application.

Interpretation of Customs Notification No. 20/2006:
The respondents had imported "silk fabric" and filed a Bill of Entry without claiming the benefit of Notification No. 20/2006-Cus., which granted exemption from payment of CVD. The ld. Commissioner (Appeals) granted this benefit based on the Apex Court's judgment in Shree Hari Chemicals Export Ltd. v. UOI, emphasizing that a benefit available to the assessee should not be denied on the ground of claiming it under a wrong provision.

Applicability of Apex Court's Decision:
The appellant sought to distinguish the cited case from the present one, arguing that the benefit was not claimed at all in this case. However, the Tribunal found no merit in this argument, stating that claiming a benefit under a wrong provision is akin to not claiming it at all. As the respondents later claimed the benefit of the Customs Notification, and there was no dispute regarding their eligibility, the decision of the Commissioner (Appeals) was upheld, and the appeal was dismissed.

Separate Judgment by Judges:
No separate judgment was delivered by the judges in this case.