2007 (1) TMI 483 - AT - Customs

Summary

Issues involved: Interpretation of Notification No. 23/98-Cus regarding the requirement of producing End-use certificate for imported goods meant for use in leather industry.

The Appellate Tribunal CESTAT, AHMEDABAD heard an appeal filed by the Revenue against an order granting benefit under Notification No. 23/98-Cus without the condition of producing an End-use certificate for imported goods intended for use in the leather industry. The Revenue contended that as per a Supreme Court decision in a similar case, importers availing such benefits must prove the goods are indeed for the specified purpose. The Tribunal noted that the Supreme Court had ruled in a case involving Notification No. 224/85, similar to the current notification, that importers must demonstrate the goods are for the intended purpose specified in the notification. Consequently, the Tribunal set aside the impugned order and remanded the matter to the adjudicating authority for a fresh decision, emphasizing the need for the importer to provide evidence that the imported goods were meant for use in the leather industry. The appeal was allowed for remand, granting the respondents a reasonable opportunity for a personal hearing.