2008 (10) TMI 417 - AT - Customs

Summary

Issues: Appeal against denial of benefit under Notification No. 21/2002-Cus. for import of wool with fibre diameter above 32 microns.

Analysis:
1. Facts of the Case: The appellant imported Scoured Wool and filed a bill of entry, claiming the benefit of Notification No. 21/2002-Cus. The goods were assessed to duty as per declaration, and the appellant later appealed against the assessment order after clearance of goods.

2. Appellant's Contention: The appellant argued that the wool imported had a fibre diameter exceeding 32 microns, citing a test report from the New Zealand Wool Testing Authority Ltd. dated 3-9-02, which indicated a diameter of 42.5 microns. Therefore, the appellant claimed entitlement to the notification's benefit.

3. Revenue's Argument: The revenue contended that the appellant did not claim the benefit of the notification at the time of clearance. Without retaining any sample during clearance, it became challenging to verify post-clearance claims regarding the fibre diameter. The revenue highlighted the importance of claiming benefits during clearance for proper verification.

4. Tribunal's Decision: The Tribunal noted that the appellant filed the bill of entry without initially claiming the notification's benefit. As per the notification, concessional duty rates apply to wool with an average fibre diameter exceeding 32 microns. Since the goods were cleared without requesting to retain samples for verification, the Tribunal found it impossible to verify the fibre diameter post-clearance. Consequently, the appeal was dismissed due to the lack of merit in the appellant's claim.

This judgment underscores the significance of claiming benefits under relevant notifications at the time of clearance to facilitate proper verification and avoid challenges in post-clearance claims. The Tribunal's decision was based on the procedural aspect of not retaining samples for verification, leading to the dismissal of the appeal against the denial of the notification's benefit for wool import with fibre diameter above 32 microns.